Smt Leela Prakash vs. The Additional Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks for the following reliefs: "(i) Issue a Writ of Certiorari or writ in the nature of certiorari to quash the impugned show cause notice bearing Ref No.21/2022-23/MG-52/Cir-V/Mys Audit dated 26.09.2022 issued under section 74 of the GST Act in common for the period July 2017 till March 2020 by the Second respondent vide ANNEXURE A; (ii) Issue a Writ of Certiorari or writ in the nature of certiorari to quash the impugned Order In Original bearing No.31/2023-24 dated 18.09.2023 passed under Section 74 of the GST Act by the second respondent commonly for the years July 2017 to March 2020 vide ANNEXURE C; (iii) Issue a Writ of Certiorari or writ in the nature of certiorari to quash the impugned order appeal vide Order-in Appeal No. MYS-ADC/JC(A)-151/2025-26- GST dated 04.08.2025 passed by the first respondent commonly for the years July 2017 to March 2020 vide ANNEXURE E. HC-KAR NC: 2025:KHC:40456 (iv) Issue a writ of Mandamus or a direction in the nature of mandamus directing the second respondent to adjudicate the show cause notice bearing Ref No.21/2022-23/MG-52/Cir-V/Mys Audit dated 26.09.2022 vide ANNEXURE A as one under Section 73 and in accordance with law after affording reasonable opportunity to petitioner or (v) Issue a writ of Mandamus or a direction in the nature of mandamus directing the first respondent to adjudicate the appeal filed under Section 107 of the GST Act on merits vide Appeal No.21/JAN/2024/BW/ADC/JC/GST filed on 24.01.2024 against the Order In Original bearing No.31/2023-24 dated 18.09.2023 vide Annexure C. (vi) Issue a writ of Mandamus or a direction in the nature of mandamus directing the second respondent to consider the show cause notice bearing Ref No. 21/2022-23/MG-52/Cir-V/Mys Audit dated 26.09.2022 vide ANNEXURE A as one under Section 73 and in accordance with law after affording reasonable opportunity to petitioner and (vii) To pass such other orders or directions as deemed fit by this Hon'ble Court in the interest of justice and equity." HC-KAR NC: 2025:KHC:40456
Heard learned counsel for the petitioner and learned counsel for respondent Nos.1 and 2 and perused the material on record.
A perusal of the material on record will indicate that pursuant to the Show Cause Notice dated 26.09.2022 issued by respondent No.2, petitioner did not file his reply. It is contended that respondent No.1 passed the impugned order-in-original dated 18.09.2023. Subsequently, petitioner filed an appeal against order- in-original before the Additional Commissioner of Central Tax (Appeals), Mysuru on 24.01.2024. However, respondent No.1 rejected the appeal vide order-in-appeal dated 04.08.2025 on the ground of limitation. Being aggrieved by the said orders, the petitioner is before this Court by way of the present petition.
Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.
A perusal of the material on record including the impugned order will indicate that it is an undisputed fact that the show-cause notice and the impugned order has been passed HC-KAR NC: 2025:KHC:40456 without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the respondent failing to provide a reasonable opportunity to the petitioner for personal hearing as well as to produce necessary documents, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions.
Under these circumstances, I deem it just and appropriate to set aside the impugned order-in-original dated 18.09.2023 and impugned order-in-appeal dated 04.08.2025 and remit the matter back to respondent No.1 for reconsideration afresh after providing sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law.
In the result, I pass the following: ORDER
i) The petition is hereby allowed. HC-KAR NC: 2025:KHC:40456 ii) The impugned order-in-original dated 18.09.2023 at Annexure-C passed by respondent No.2, and impugned order-in-appeal dated 04.08.2025 at Annexure-E passed by respondent No.1 are hereby set aside. iii) The matter is remitted back for reconsideration afresh by respondent No.2 after providing sufficient and reasonable opportunity to the petitioner and in accordance with law. iv) The petitioner is directed to appear before respondent No.2 on 18.11.2025 and respondent No.2 shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. v) Liberty is reserved in favour of the petitioner to file its reply, pleadings, documents, etc., before respondent No.2, who shall consider the same and pass appropriate orders in accordance with law. HC-KAR NC: 2025:KHC:40456 vi) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 44
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.