M/S Travancore Minerals And Transport Company vs. State Of Karnataka
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Cause title — parties, addresses and appearances
ORAL ORDER
The petitioner is before this Court seeking the following prayers: "(a) Issue a writ, order or direction in the nature of certiorari quashing the order bearing No.DGSTO/DVG/DCCT-Audit-1/gst-s-73/2025-26 dated 16.07.2025 passed by the Respondent herein; wherein, the Respondent herein was pleased to reject the application preferred by the petitioner under section 161 of the CGST/SGST Act, 2017 (Annexure-A) (b) Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter."
Heard Sri.Bharath Kumar V., learned counsel appearing for the petitioner, Sri.K.Hema Kumar, learned Additional Government Advocate appearing for the respondent and have perused the material on record.
The respondent institutes certain adjudicatory proceedings under Section 73 of the Karnataka Goods and Services Tax Act, 2017. In the proceedings, the petitioner files HC-KAR NC: 2025:KHC:34005 an application seeking rectification. In reply to the rectification application, certain documents were sought, is the submission of the learned Additional Government Advocate but what was sought was not uploaded on the portal, which the petitioner was not aware of and therefore, further proceedings are taken up.
Learned Additional Government Advocate submits that the documents that are necessary for considering the application for rectification cannot be uploaded and therefore, if the petitioner appears before the respondent, the list of necessary documents be furnished to him.
In the light of the said submission of the learned Additional Government Advocate, I deem it appropriate to restore the rectification application, that was pending consideration at the time when the documents were sought. Therefore, the rectification application stands restored with a direction to the petitioner to comply with the documents that would be handed over to him by the respondent – Revenue. HC-KAR NC: 2025:KHC:34005 Once the documents are received, the respondent – Revenue shall take the issue to its logical conclusion.
For the aforesaid reasons and in the light of the necessity of the restoration of the rectification application, as a matter of form, the impugned order dated 16.07.2025, shall stand quashed. Accordingly, the writ petition stands allowed.
The petitioner shall appear before the respondent on 15.09.2025 at 2.30 p.m. The respondent – Revenue shall take the proceedings to its logical conclusion bearing in mind the observations made hereinabove. All the contentions of both the parties shall remain open.
Ordered accordingly. (M.NAGAPRASANNA) JUDGE
CBC List No.: 1 Sl No.: 61
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.