BharatTaxGST

Sri Lakshmaiah Nagaraja vs. Office Of Assistant Commissioner Of

Original PDF →
WP/30600/2025HC KarnatakaGSTCNR KAHC01066267202513 October 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. MARUTHI G. B., ADVOCATEFor Respondent: SMT JYOTI M. MARADI, HCGP

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:40458 WP No. 30600 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30600 OF 2025 (T-RES) BETWEEN: SRI LAKSHMAIAH NAGARAJA, S/O LAKSHMAIAH, AGED ABOUT 59 YEARS, R/AT NO.110/A, ADUGODI MAIN ROAD, 8TH BLOCK KORAMANGALA, BENGALURU URBAN - 560 095. …PETITIONER (BY SRI. MARUTHI G. B., ADVOCATE) AND: 1. OFFICE OF ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-017, 6TH FLOOR, TTMC BUILDING (BMTC DEPOT), 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BENGALURU - 560 095. BY COMMERCIAL TAX OFFICER. 2. THE STATE OF KARNATAKA, THROUGH THE PRINCIPAL SECRETORY FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001. …RESPONDENTS (BY SMT JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DTD. 12.02.2025 BEARING REFERENCE NO. CTO/LGSTO-17/R1- 2020-21/DRC-07/2024-25 PASSED BY THE RESPONDENT NO.1 MARKED AT ANNEXURE-A. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40458 WP No. 30600 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks for the following reliefs: "a. Issue a Writ in the nature of certiorari and set aside the order dated 12.02.2025 bearing Reference No.CTO/LGSTO-17/R1-2020-21/DRC-07/2024-25 passed by the Respondent No.1 marked at Annexure- A. b. Issue such other suitable writ or order or directions as this Hon'ble Court deems fit under the circumstances of the present case including an order for costs may kindly be passed in the interest of justice and equity."

2.

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

3.

A perusal of the material on record will indicate that pursuant to issuance of Form GST ASMT-10 in terms of Section 61 of the CGST/KGST Act, 2017 dated 15.02.2024, the respondent issued Form GST DRC-01A dated 23.10.2024 to the petitioner, who did not submit any reply to the same. Thereafter, the respondent issued a show cause notice in Form GST DRC 01 HC-KAR NC: 2025:KHC:40458 dated 15.11.2024 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 respondent proceeded to pass the impugned exparte adjudication order dated 12.02.2025 under Section 73(9) of the CGST/KGST Act, aggrieved by which the petitioner is before this Court by way of the present petition.

4.

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 12.02.2025 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.

5.

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. HC-KAR NC: 2025:KHC:40458

6.

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 proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure-A dated 12.02.2025 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.10,000/-.

7.

In the result, I pass the following: ORDER (i) The petition is allowed, subject to payment of cost of Rs.10,000/- to the Karnataka High Court Legal Services HC-KAR NC: 2025:KHC:40458 Authority, Bengaluru, within a period of six weeks from today. (ii) The impugned order at Annexure-A dated 12.02.2025 passed by the respondent No.1 is hereby quashed. (iii) The petitioner shall appear before the respondent No.1 on 17.11.2025 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. (iv) 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

MDS List No.: 2 Sl No.: 55

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.