BharatTaxGST

M/S Neethu Muninagareddy vs. Superintendent Of Central Tax

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WP/12542/2025HC KarnatakaGSTCNR KAHC01026156202516 July 2025Bench: SURAJ GOVINDARAJ5 pages
For Petitioner: SRI. NAGABUSHANA M., ADVOCATEFor Respondent: SRI. JEEVAN J. NEERALAGI, ADV

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:26531 WP No. 12542 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 12542 OF 2025 (T-RES) BETWEEN: M/S. NEETHU MUNINAGAREDDY (NEETHA M N) D/O MUNINAGAREDDY AGED ABOUT 41 YEARS R/AT 9/24/2, VENKADRI ESTATE CHOKANAHALLI, JAKKUR BENGALURU (BANGALORE) URBAN - 560 064 GSTIN: 29ANGPM4030P2ZK …PETITIONER (BY SRI. NAGABUSHANA M., ADVOCATE) AND: 1. SUPERINTENDENT OF CENTRAL TAX EAST DIVISION 4 GST COMMISSIONERATE BENGALURU 3RD FLOOR, BMTC BUS STAND OLD AIRPORT ROAD, DOMMALURU BENGALURU - 560 071 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26531 WP No. 12542 of 2025 2. PRINCIPAL COMMISSIONER OF CENTRAL TAX GST EAST COMMISSIONERATE, BANGALORE 5TH FLOOR, TTMC/BMTC BUILDING OLD AIRPORT ROAD, DOMLUR BENGALURU - 560 071 3. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REP. HEREIN BY THE CHAIRMAN DEPARTMENT OF REVENUE MINISTRY OF FINANCE, GOVERNMENT OF INDIA NORTH BLOCK NEW DELHI - 110 001 …RESPONDENTS (BY SRI. JEEVAN J. NEERALAGI, ADV.) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL DATED 11.12.2023 BEARING OIO ORDER NO 159/2024-25/GST/SUPDT. AND DIN - 20241257YT000000FAAB PASSED BY THE 1ST RESPONDENT UNDER CENTRAL GOODS AND SERVICES TAX ACT 2017, FOR THE TAX PERIODS APRIL 2020 TO MARCH 2021 HEREWITH MARKED AS (ANNEXURE-D) AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:26531 WP No. 12542 of 2025 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

The petitioner is before this Court seeking for the following reliefs: "i. Quashing the impugned Order-in-Original dated 11.12.2023 bearing OIO Order No:159/2024-25/GST/Supdt. and DIN - 20241257YT000000FAAB passed by the 1st Respondent under Central Goods and Services Tax Act 2017, for the tax periods April 2020 to March 2021 Herewith marked as (Annexure 'D'); and ii. Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity."

2.

The short grievance of the petitioner is that though the petitioner had furnished a reply to the show cause notice, there is no personal hearing that would be granted before the impugned order dated 11.12.2023 at Annexure - D had been passed.

3.

Learned counsel for the Revenue Department submits that when the first hearing was offered, the petitioner did HC-KAR NC: 2025:KHC:26531 not appear and as such, it cannot be said that no personal hearing was offered.

4.

Irrespective the contention of Sri.Jeevan L. Neeralagi, learned counsel for the respondents, the fact remains that there is no personal hearing which was conducted even if it was on account of the fault of the petitioner in not appearing.

5.

In that view of the matter and I am of the opinion that hearing would have to be afforded to the petitioner and as such, I pass the following: ORDER i) The writ petition is allowed;

ii) The impugned order dated 11.12.2023 bearing OIO Order No: 159/2024-25/GST/Supdt and DIN - 20241257YT000000FAAB passed by the first respondent under Central Goods and Services Tax Act, 2017, at Annexure - E, is set aside; and iii) The matter is remitted to respondent No.1 for consideration from the stage of personal hearing and the petitioner shall appear before respondent HC-KAR NC: 2025:KHC:26531 No.1 without requirement of any further notice on 4th August, 2025 at 2:30 P.M. and make a submission before the first respondent. (SURAJ GOVINDARAJ) JUDGE

KG List No.: 1 Sl No.: 12

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.