Web Technology vs. State Of Karnataka

In this petition, the petitioner seeks the following reliefs: "Wherefore it is prayed that this Hon'ble Court be pleased to: a). Issue a writ of certiorari or and quash the order dated 01.06.2024 passed by the Respondent No.2 under Section 73(9) read with section 75, section 50 of the Karnataka Good and Services Act, 2017 r/w Section 5 of the Central Goods and Services Act, 2017 r/w Section 4 and 20 of the Integrated Goods and Services Act, 2017 at Annexure-A. b). Issue a direction to the Respondent No.2 to reconsider the matter afresh by considering all the materials placed on record by the Petitioner by providing an opportunity to file objection to the show cause notice and further an opportunity of hearing to the Petitioner and pass orders thereon. In the alternative, c). Issue a writ of any order granting liberty to file an appeal before the Appellate Authority in the interest of justice and equity. d) Grant such other order or direction as deemed fit by this Hon'ble Court in the facts and circumstances of the case."

Heard learned counsel for the petitioner and learned HCGP for respondents and perused the material on record.

A perusal of the material on record will indicate that pursuant to issuance of notice by the second respondent in Form DRC-01A HC-KAR NC: 2025:KHC:40872 dated 29.11.2023 to the petitioner, who did not submit any reply to the same and thereafter, the second respondent issued a show cause notice in Form GST DRC 01 dated 11.01.2024 to the petitioner under Section 73(1) of the CGST Act, to which also the petitioner did not submit any reply. Under these circumstances, the second respondent proceeded to pass the impugned exparte adjudication order dated 01.06.2024 under Section 73(9) of the CGST/KGST Act, aggrieved by which the petitioner is before this court by way of the present petition.

It is a specific contention of the petitioner that he did not receive the aforesaid notices, orders etc, and due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit reply and contest the proceedings and as such, it is necessary that the impugned order dated 01.06.2024 is set aside and the matter be remitted back to the second respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and to proceed further in the matter.

Per contra learned HCGP for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. HC-KAR NC: 2025:KHC:40872

A perusal of the material on record will indicate that though several contentions have been urged by both sides in support of their respective claims, it is an undisputed fact and a matter of record that the petitioner did not submit any replies to the notices issued by the second respondent nor did he participate in the impugned proceedings, which culminated in the impugned exparte adjudication order in the absence of the petitioner. Under these circumstances, in order to provide one more opportunity to the petitioner to submit reply to the show cause notice and contest the proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure A dated 01.06.2024 and remit the matter back to the second respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and contest the proceedings in accordance with law, subject to payment of cost of Rs.15,000/-.

In the result, I pass the following: ORDER (i) The petition is allowed, subject to payment of cost of Rs.15,000/- to the Karnataka High Court Legal Services HC-KAR NC: 2025:KHC:40872 Authority, Bengaluru, within a period of six weeks from today. (ii) The impugned order at Annexure-A dated 01.06.2024 passed by the second respondent is hereby quashed and the matter is remitted to the second respondent for reconsideration afresh. (iii) The petitioner shall appear before the second respondent on 18.11.2025 without awaiting further notice from the second respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. (iv) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the second respondent, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law. (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 8