BharatTaxGST

Abhiyanta Inc vs. The Assistant Commissioner Of Central Tax

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WP/29963/2025HC KarnatakaGSTCNR KAHC01064347202514 October 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. PRADYUMNA HEJIB, ADVOCATEFor Respondent: SRI. ARAVIND V. CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:40822 WP No. 29963 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.29963 OF 2025 (T-RES) BETWEEN: ABHIYANTA INC A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER MR. S. SATEESH BABU SON OF MR. SUBRAMANYA P.K. AGED ABOUT 59 YEARS, HAVING OFFICE AT NO.290 2ND CROSS, 10TH MAIN ROAD BEML LAYOUT, 5TH PHASE RAJARAJESHWARI NAGAR BENGALURU – 560 098. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-5, GST WEST COMMISSIONERATE 1ST FLOOR, BMTC BUILDING KANAKAPURA ROAD BENGALURU – 560 070. 2. THE SUPERINTENDENT OF CENTRAL TAX, RANGE AWD-5 WEST DIVISION-5 GST WEST COMMISSIONERATE 1ST FLOOR, BMTC BUILDING KANAKAPURA ROAD BENGALURU – 560 070. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTITION OF INDIA PRAYING TO QUASH IMPUGNED ADJUDICATION ORDER BEARING ORDER-IN-ORIGINAL BEARING NO. 11/2023-24 (DIN 20240157YU000071767C) DTD. 07.02.2024 PASSED BY THE R-1 (ANNX-A). Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40822 WP No. 29963 of 2025 THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

"(a) Issue a writ in the nature of certiorari or any other writ quashing impugned Adjudication Order bearing Order-in-Original bearing No.11/2023-24 [DIN 20240157YU000071767C] dated 07.02.2024 passed by the First Respondent [Annexure-A];

(b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice."

2.

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

3.

A perusal of material on record will indicate that pursuant to the Notice in Form GST ASMT-10 dated 14.06.2022, the petitioner filed its reply dated 13.10.2022. Subsequently, 1st respondent issued a show-cause notice dated 09.12.2022 under Section 74 of the CGST/KGST Act, 2017 alleging that there is a difference in turnover. Since the petitioner did not file its reply to HC-KAR NC: 2025:KHC:40822 the aforesaid notice, the 1st respondent passed the impugned order dated 31.01.2024 under Section 74 of the KGST Act, 2017. 4. The learned counsel for the petitioner submits that the said show-cause notice issued by the petitioner was uploaded under the tab “Additional Notices and Orders” in the common GST Portal and hence, the said notices went un-noticed by the petitioner and consequently, could not file reply / documents for the same, which resulted in the impugned ex-parte order. Aggrieved by the said order, the petitioner having no option has approached this Court by way of the present petition interalia contending that an opportunity of hearing was not granted to the petitioner before passing the impugned order, which is in violation of principles of natural justice.

5.

Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.

6.

Though several contentions have been urged by both sides, the counsel for the petitioner submits that the said show- cause notice was uploaded under the tab “Additional Notices and HC-KAR NC: 2025:KHC:40822 Orders” in the common GST Portal and hence, the said notice went un-noticed by the petitioner and consequently, could not file reply / documents for the same, which resulted in the impugned ex-parte order.

7.

Under these circumstances, having regard to the specific assertion on the part of the petitioner that it was not provided with sufficient opportunity to put forth its claims and contest the proceedings, which culminated in the impugned order, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 31.01.2024 and remitting the matter back to the 1st respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 09.12.2022. 8. In the result, I pass the following: ORDER

(i) The petition is hereby allowed subject to the petitioner depositing cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. HC-KAR NC: 2025:KHC:40822 (ii) The impugned order dated 31.01.2024 passed

by the 1st respondent Section 74 of the KGST Act,

2017 at Annexure – A is hereby set aside.

(iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 09.12.2022 issued under Section 74 of the CGST/KGST Act, 2017. (iv) The petitioner is directed to appear before the respondent on 18.11.2025 without awaiting further notice from the 1st respondent.

(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law.

(vi) In the event, the petitioner does not appear before the respondent on 18.11.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 64

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.