M/S Goodix Technology (INDIA) vs. The Joint Commissioner Of
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks following reliefs:
(a) Issue a writ of certiorari or any other appropriate writ, order or direction, quashing the Order dated 04.04.2025 passed by the Respondent No.1 at Annexure-A;
(b) Issue a writ of a mandamus or any other appropriate writ or order directing the Respondent No.1 to condone the delay and admit the appeal for adjudication on merits; HC-KAR NC: 2025:KHC:40504 (c) Pass any other and further orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case, to meet the ends of justice.
Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.
A perusal of the material on record will indicate that on 16.05.2024, the 2nd respondent issued a show-cause notice to the petitioner under Section 73(1) of KGST Act, 2017 to which, the petitioner did not submit any reply. As a result of which, the 2nd respondent proceeded to pass the impugned order at Annexure-B dated 06.08.2024 under Section 73(9) of KGST Act confirming the total demand of Rs.3,03,70,876/- including the tax, interest and penalty.
Learned counsel for the petitioner submits that the petitioner did not receive the aforesaid notices and hence could not submit replies/documents to neither the pre- HC-KAR NC: 2025:KHC:40504 intimation notice nor the show-cause notice under section 73 (1) of the CGST/KGST Act, 2017 and resultantly could not contest the proceedings. Pursuant to realization of the impugned ex-parte order, the petitioner filed an appeal on 01.03.2025 which was dismissed as barred by limitation vide impugned order dated 04.04.2025. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the pre- intimation notice and show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. HC-KAR NC: 2025:KHC:40504
Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.
Though several contentions have been urged by both sides, the counsel for the petitioner submits that the petitioner did not receive the aforesaid notices and the fact that the petitioner did not file its reply/documents culminated in the impugned ex-parte order. So also, the appeal filed by the petitioner before the 1st respondent has been dismissed as barred by limitation.
Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, 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 06.08.2024 at HC-KAR NC: 2025:KHC:40504 Annexure-B and remitting the matter back to the 2nd respondent for reconsideration afresh in accordance with law, from the stage of petitioner submitting reply to the impugned show-cause notice dated 16.05.2024. 8. In the result, I pass the following: ORDER
(i) The petition is hereby allowed.
(ii) The impugned order dated 06.08.2024 passed by the 2nd respondent under Section 73(9) of the KGST Act, 2017 at Annexure – B as well as impugned order dated 04.04.2025 passed by the 1st respondent hereby set aside.
(iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law, from the stage of petitioner submitting its reply to the notice dated 16.05.2024. (iv) The petitioner is directed to appear before the 2nd respondent on 17.11.2025 without awaiting further notice from the 2nd respondent. HC-KAR NC: 2025:KHC:40504 (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first 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 2nd respondent on 17.11.2025 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
MPK List No.: 2 Sl No.: 10
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.