M/S. Threpsi Solutions Private Limited vs. Assistant Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
(i) Issue a writ of certiorari or any other writ or order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the Adjudication order in Form GST DRC-07 bearing Reference number: ZD2902251189826 dated 28.02.2025 vide File No.ACCT/LGSTO-16/DRC 07/2024-25 issued by the Assistant Commissioner of Commercial Taxes, LGSTO- 16, Bengaluru – 560 095 vide Annexure- A.
(ii) Issue a writ of certiorari or any other writ or order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the Show Cause Notice vide File No: ACCT/LGSTO- 16/2A Vs 3B/M2-20-21/2024-25 in Form GST DRC-01 bearing Reference Number: ZD2911241538201 dated 28.11.2024 vide Annexure-B. HC-KAR NC: 2025:KHC:41298 (iii) Issue a writ of certiorari or any other writ or order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the Notice issued towards recovery of demand vide File No:ACCT/LGSTO-16/FY 2020-21/2025-26 dated 29.07.2025 received on 04.08.2025 vide Annexure-C.
(iv) Pass any other order or orders as this Hon’ble Court deems fit and proper in the facts and circumstances of the present case.”
Heard learned counsel for the petitioner and learned HCGP for respondent No.1 and learned counsel for respondent No.2 and perused the material on record.
A perusal of the material on record will indicate that the M/s. Medlife Wellness Retail Private Limited was amalgamated with the petitioner – company i.e., M/s. Threpsi Solutions Private Limited vide order dated 11.03.2022 passed by the National Company Law Tribunal, Court No.4, Mumbai Bench, produced at Annexure – D to the petition. In pursuance of the same, the GST Registration of M/s. Medlife Wellness Retail Private Limited was cancelled vide Annexure – E dated 28.06.2024. Subsequently, the respondents having issued the Show Cause Notice, to which the petitioner submitted a reply, respondents proceeded to pass the HC-KAR NC: 2025:KHC:41298 impugned order at Annexure – A dated 28.02.2025 against the erstwhile M/s. Medlife Wellness Retail Private Limited, which had ceased to exist by the aforesaid amalgamation order referred to supra passed by National Company Law Tribunal, Court No.4, Mumbai Bench.
Under these circumstances, the petitioner filed rectification application at Annexure – J dated 02.05.2025, which has not been considered by the respondents even till today and have proceeded to issue the impugned recovery notice at Annexure – C dated 29.07.2025, aggrieved by which the petitioner is before this Court by way of the present petition.
Learned HCGP for the respondent –State submits that if reasonable time is granted, the respondents would consider the rectification application at Annexure – J dated 02.05.2025 and pass appropriate orders, in accordance with law.
In view of the aforesaid facts and circumstances and the submissions made by both sides as well as the undisputed fact that the rectification application at Annexure – J dated 02.05.2025 has not been disposed of by the concerned respondent No.1, I HC-KAR NC: 2025:KHC:41298 deem it just and appropriate to quash the recovery notice at Annexure – C dated 29.07.2025 and dispose of this petition by issuing certain directions in this regard.
In the result, I pass the following:
ORDER
(i) The petition is hereby allowed-in-part.
(ii) Respondent No.1 is hereby directed to consider
the rectification application at Annexure – J dated 02.05.2025
and pass appropriate orders as expeditiously as possible.
(iii) Respondents are directed to defreeze the attachment of the petitioner’s account in respondent No.2
– bank, immediately upon receipt of copy of this order. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 2 Sl No.: 11
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.