Sri Sunil S/O. Jagadeesha Hanchin vs. The State Of Karnataka
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Cause title — parties, addresses and appearances
ORDER NO.42/2024-25 DATED 23.10.2024, BEARING REFERENCE NO.ACCT/LGSTO- 320/HBL/ITCB/2024-25 PASSED BY THE RESPONDENT NO.3- ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO- 320, NAVANAGAR, HUBBALLI BLOCKING THE INPUT TAX CREDIT OF THE PETITIONER IN THE ELECTRONIC CREDIT LEDGER FOR A PERIOD FROM 2020-21 TO 2023-24, PRODUCED HEREWITH AND MARKED AS ANNEXURE-B.II) ISSUE A WRIT IN NATURE OF CERTIORARI OR DIRECTION OR ORDER QUASHING IMPUGNED ORDER DATED 31.05.2025N PASSED BY THE RESPONDENT NO.2 JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEAL), DHARWAD DIVISION DISMISSING THE APPEAL IN APPEAL NO.APL/GST-848/2024-25 UNDER SECTION 107(11) OF THE GST ACT, 2017, PRODUCED HEREWITH AND MARKED AS ANNEXURE-D, AND CONSEQUENTLY ALLOW THE APPEAL AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THERIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
The petitioner is before this Court seeking for the following reliefs: i. Issue a writ in nature of certiorari or direction or order quashing impugned order No.42/2024-25 dated 23.10.2024, bearing reference NO.ACCT/LGSTO-320/HBL/ITCB/2024-25 passed by the Respondent No.3-Assistant Commissioner of Commercial Taxes, LGSTO-320, Navanagar, Hubballi blocking the Input Tax Credit of the HC-KAR NC: 2025:KHC-D:12982 Petitioner in the Electronic Credit Ledger for a period from 2020-21 to 2023-24, produced herewith and marked as Annexure-B.
ii. Issue a writ in nature of certiorari or direction or order quashing impugned order dated 31.05.2025n passed by the Respondent No.2 Joint Commissioner of Commercial Taxes (Appeal), Dharwad Division dismissing the appeal in Appeal No.APL/GST-848/2024-25 under section 107(11) of the GST Act, 2017, produced herewith and marked as Annexure-D, and consequently allow the appeal.
iii. Grant such other and further relief’s as deemed just and appropriate in the circumstances, and in the interest of justice and equity.
The grievance of the petitioner is that the Electronic Credit Ledger (ECL) of the petitioner had been blocked without issuing a show cause notice to the petitioner, thereby providing the petitioner an opportunity of placing the true facts on record.
This issue has been considered and dealt with by the Division Bench of this Court in the order dated 02.04.2024 in the case of K-9 Enterprises vs. The State Of Karnataka passed in W.A.No.100425/2023 and other connected matters, wherein it has been HC-KAR NC: 2025:KHC-D:12982 categorically held that a pre-decisional hearing is required to be provided to the assessee.
In that view of the matter, I pass the following: ORDER i. Writ petition is allowed. ii. Certiorari is issued, impugned order dated 23.10.2024 passed by respondent No.3 at Annexure-B and the order dated 31.05.2025 passed by respondent No.2 at Annexure-D, are quashed. iii. Liberty is reserved to the respondents to comply with the direction issued in W.A.No.100425/2023 and connected matters, by issuing a show cause notice and providing pre-decisional hearing to the petitioner before initiating fresh action. (SURAJ GOVINDARAJ) JUDGE
gab CT:PA List No.: 3 Sl No.: 17
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.