M/S Penguin Security And Allied Services vs. Deputy Commissioner Of Commercial Taxes
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER
The petitioner is before this Court, seeking the following prayer: “a) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Order of Adjudication by the Respondent No.1 dated 25.02.2025 passed under section 73(9) for the tax period 2020-21 of the CGST. Copy of the order dated 25.02.2025 passed under section 73(9) of the CGST Act, 2017 is enclosed and marked as Annexure - A1. b) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order in Form GST DRC-07 dated 25.02.2025 issued by the Respondent No.1 bearing Reference No. ZD2902251044770. Copy of the Summary of the Order in Form GST DRC-07 dated 25.02.2025 is enclosed and marked as Annexure - A2. c) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Show cause notice dated 16.11.2024 for the tax period 2020- 2021 issued by the Respondent No.1 bearing Page No.02 is retyped and replaced vide court order dated 24.10.2025 HC-KAR NC: 2025:KHC:29848 Authorisation No. & Date JCCT(A)/DGSTO-3/A- 73/2046/2024-25, dated: 04.11.2024 (U/s.73 of the CGST, KGST Act, 2017). Copy of the Common show cause notice issued dated 16.11.2024 is enclosed and marked as Annexure - A3. d) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the GST DRC-01 issued under section 73(1) dated 16.11.2024 for the Tax period 2020-21 bearing Reference No. A ZD2911240684284 by the Respondent No.
Copy of the DRC-01 dated 16.11.2024 is enclosed and marked as Annexure -A4. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the GST DRC-01A issued under section 73(5) of the Act for the tax period 2020-2021 by the Respondent No.1 dated 06.11.2024 bearing Reference No.ZD2911240107271. Copy of the GST DRC-01A dated 06.11.2024 is enclosed and marked as Annexure – A5. f) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Audit Report passed under section 65(5) of the KGST Act in FORM ADT-02 bearing Reference No. MA291024339887F dated 30.10.2024. Copy of the Audit Report dated 30.10.2024 is enclosed and marked as Annexure -A6. g) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Notice issued under section 79(1)(c) of the Act dated 23.06.2025 by the Respondent No.1 in Form GST DRC-13 bearing T.No.69/2025-26. Copy of the Notice issued under section 79(1)(c) of the Act dated 23.06.2025 is enclosed and marked as Annexure -A7
h) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.”
Page No.03 is retyped and replaced vide court order dated 24.10.2025 HC-KAR NC: 2025:KHC:29848
Heard Mr.Pranay Sharma Y, learned counsel for the petitioner and Smt.Jyoti M.Maradi, learned High Court Government Pleader for the respondents.
Both the learned counsel appearing for the petitioner and the respondents in unison would submit that the issue in the lis stands answered by the order rendered by the co-ordinate bench of this Court in W.P.30307/2024, disposed on 19.11.2024, wherein it has held as follows:
“1. The petitioner is said to be a partnership firm involved in the business of developing immovable properties and it was registered under the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 (for short 'CGST/KGST Acts'). On the ground that the returns were not filed for the financial years 2017-18, 2018-19 and 2019-2020 under the CGST/KGST Acts, show cause notices were issued to the petitioner through its registered e-mail ID. As there was no reply, proceedings were conducted and the impugned orders under Section 73(9) of the CGST/KGST Acts were passed for all the aforementioned financial years demanding the amounts towards pending tax, penalty and interest. Further, the GST registration of the petitioner has been cancelled. Aggrieved by the same, the present writ petition is filed.
The case of the petitioner is that it was not in receipt of the show cause notices and that the registered e-mail ID is no more functioning. It is Page No.04 is retyped and replaced vide court order dated 24.10.2025 HC-KAR NC: 2025:KHC:29848 further submitted that if an opportunity is given, petitioner would show that it is not due any amounts as demanded by the authorities concerned.
It is the responsibility of the petitioner to keep the registered e-mail ID in a functioning condition. No fault can be found with the respondent authorities for sending notice by way of registered e-mail ID. However, to meet the interest of justice, as admittedly, petitioner had not participated in the proceedings determining the tax liability, this Court is of the opinion that it would be a fit case to set aside the impugned orders and remand the matter back to the stage of show cause notice, subject to imposing a cost on the petitioner.
In light of the submissions made by the learned counsel for the parties and that the fact that the issue in the lis stands answered in the order dated 19.11.2024, passed in W.P.No.30307/2024, the petition deserves to succeed, however, in-part.
For the aforesaid reasons, the following: ORDER i) The writ petition is allowed-in-part.
ii) The impugned orders dated 25.02.2025, passed by respondent No.1 (vide Annexures - A1 and A2 to the writ petition) and notice dated 23.06.2025 Page No.05 is retyped and replaced vide court order dated 24.10.2025 HC-KAR NC: 2025:KHC:29848 (vide Annexure-A7 to the writ petition) are hereby set aside. iii) The matter is relegated to the concerned authority, to consider the case of the petitioner from the status of show cause notice issued to the petitioner and the petitioner is directed to appear before respondent No.1 on 20.08.2025 at 2.30 p.m. without further notice.
All contentions are kept open. (M.NAGAPRASANNA) JUDGE
SS/nvj List No.: 1 Sl No.: 47 CT: BHK Page No.06 is retyped and replaced vide court order dated 24.10.2025
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.