BharatTaxGST

M/S. Ave Maria Traders vs. Commercial Tax Officer

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WP/20011/2025HC KarnatakaGSTCNR KAHC01042490202523 July 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI. PRAKASH D., ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:28209 WP No. 20011 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.20011 OF 2025 (T-RES) BETWEEN: 1. M/S. AVE MARIA TRADERS (A PROPRIETORSHIP CONCERN, REGISTERED UNDER THE PROVISION OF CGST/SGST ACT, 2017) NO.129, TELECOM LAYOUT, 14TH CROSS, SRIRAMPUR, YELAHANKA, BENGALURU-560 064, (REPRESENTED BY ITS PROPRIETRIX MS. DEEPA JOSE, D/O. JOSE, AGED ABOUT 41 YEARS). …PETITIONER (BY SRI. PRAKASH D., ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-152, NO.80/08, SAMAYA TOWERS, TATA NAGAR MAIN ROAD, BANGALORE-560 092. …RESPONDENT (BY SRI. K. HEMAKUMAR, AGA) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28209 WP No. 20011 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER BEARING NO.CTO/LGSTO- 152/DRC-01/SCRUTINY-38/2023-24 DATED 20.04.2024 ISSUED BY RESPONDENT AT ANNEXURE-K, ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

The petitioner is before this Court, seeking for the following reliefs: "WHEREFORE, the Petitioner respectfully prays that this Hon'ble Court be pleased to: (a) Issue a writ of certiorari, or such other writ, Order or direction as this Hon'ble Court may deem fit and quash the impugned order bearing No.CTO/LGSTO-152/DRC- 01/Scrutiny-38/2023-24 dated 20.04.2024 issued by Respondent at Annexure-"K' (b) to remit the matter to the file of Respondent at the stage of post-show cause notice to enable the petitioner to file reply to show cause notice No.CTO/LGSTO- 152/DRC-01/Scrutiny-38/2023-24 dated 20.04.2024 at Annexure-"J' (c) To also pass such other order, make such other direction or writ as this Hon'ble Court may deem fit and appropriate in the facts HC-KAR NC: 2025:KHC:28209 and circumstances of the case, and in the interests of justice."

2.

The grievance of the petitioner is that the assessment was completed post the cancellation of the GST registration of the petitioner and as such, the petitioner was not aware of the notice which had been uploaded on the GST portal.

3.

Once the GST registration has been cancelled, it would also be required for the respondent to issue notice by way of registered post acknowledgement due, so as to ascertain service of notice on the petitioner.

4.

In that view of the matter, I pass the following:- ORDER i) Writ petition was allowed. ii) A writ of certiorari is issued, the impugned notice dated 20.04.2024 bearing reference No.CTO/LGSTO-152/DRC-01/Scrutiny- 38/2023-24 at Annexure-J issued by respondent, impugned order dated 25.07.2024 HC-KAR NC: 2025:KHC:28209 bearing reference No.CTO/LGSTO-152/DRC- 01/Scrutiny-38/2023-24 at Annexure-K passed by respondent, are quashed. iii) The matter is remitted to the respondent for fresh consideration. iv) Petitioner shall reply to the show cause notice without requirement of any further notice, on or before 14.08.2025 placing all the relevant records before the respondent, who shall consider the same and pass necessary orders. v) Pending interlocutory applications, if any, stand disposed. (SURAJ GOVINDARAJ) JUDGE

VMB List No.: 1 Sl No.: 22

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.