M/S Gsk Projects And Engineering Private Limited vs. The Assistant Commissioner Of Commercial Taxes
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:
"i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order of adjudication dated 30.01.2025 passed by the Respondent bearing No. ACCT(AUDIT)-6.5/S73/AO-273/2024-25 for the tax period April 2020 to March 2021, herein enclosed and marked as Annexure-A1. ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the online order under section 73 dated 30.01.2025 passed by the Respondent bearing Reference No. ZD290125119028J for the tax period April 2020 to March 2021 along with the Summary of the order in Form GST DRC-07, herein enclosed and marked as Annexure-A2. iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice to a third person u/s 79(1)(c) of CGST Act, 2017 in Form GST DRC-13 bearing No. JCCT/DGSTO-6/ACCT(A)-6.5/S73/AO- 273/2024-25 dated 22-05-2025 issued by the Respondent to The Branch Manager, HDFC Bank, HC-KAR NC: 2025:KHC:40713 Mahalaxmipuram Bengaluru, herein enclosed and marked as Annexure-B. iv) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity."
Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record.
A perusal of the material on record will indicate that pursuant to issuance notices calling for production of books and records for the financial year 2020-21, Form GST ADT-02 dated 22.11.2024 was issued to the petitioner, to which the petitioner did not submit any reply. Thereafter, the respondent issued a show cause notice in Form GST DRC 01 dated 24.11.2023 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 respondent proceeded to pass the impugned exparte adjudication order dated 30.01.2025 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 the petitioner’s Managing Director is not well and he is undergoing HC-KAR NC: 2025:KHC:40713 treatment 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 30.01.2025 is set aside and the matter be remitted back to the 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 respondent submits that there is no merit in the petition and that the same is liable to be dismissed.
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 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 HC-KAR NC: 2025:KHC:40713 proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure A dated 30.01.2025 and remit the matter back to the 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 a. The petition is allowed, subject to payment of cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. b. The impugned order at Annexure-A dated 30.01.2025 passed by the respondent is hereby quashed. c. The petitioner shall appear before the respondent on 18.11.2025 without awaiting further notice from the respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. HC-KAR NC: 2025:KHC:40713 d. Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the 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
BMC List No.: 2 Sl No.: 25
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.