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M/S. Tektronix INDIA Private Limited vs. Union Of INDIA

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WP/25426/2023HC KarnatakaGSTCNR KAHC01059588202309 July 2025Bench: SURAJ GOVINDARAJ5 pages
For Petitioner: SRI. P B HARISH., ADVOCATEFor Respondent: SMT.JYOTHI M MARADI., HCGP FOR R-2

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:25384 WP No. 25426 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.25426 OF 2023 (T-RES) BETWEEN: M/S. TEKTRONIX INDIA PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT 1956 SARLAPURIA PREMIA SURVEY NUMBER 16 KADUBEESANAHALLI VARTHUR HOBLI SARJAPURA OUTER RING ROAD (BANGALORE) URBAN-560 103 REP. BY ITS DIRECTOR SRIHARI KULKARNI S/O LATE GOPAL CHANDOPANT KULKARNI AGED ABOUT 44 YEARS ...PETITIONER (BY SRI. P B HARISH.,ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110001 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.8 DVO-4, VANIJYA TERIGE KARYALALA-2 NEAR NATIONAL GAMES VILLAGE RAJENDRANAGAR KORAMANGALA BENGALURU-560 047 ... RESPONDENTS (BY SMT.JYOTHI M MARADI., HCGP FOR R-2) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25384 WP No. 25426 of 2023 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET ASIDE AND QUASH THE IMPUGNED ORDER NO. DCCT/A-4.8/DGSTO-04/CR/2021-22 DTD 10.08.2023 UPLOADED ON THE GST WEB PORTAL IN FORM GST DRC-07 VIDE REFERENCE NO. ZD290823015421K DTD 11.08.2023, PERTAINING TO THE FY 2017-18 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: a. Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to set aside and quash the impugned Order No: DCCT/ A-4.8 /DGSTO-04/CR/2021-22,dated 10.8.2023 uploaded on the GST web portal in Form GST DRC-07 vide Reference No: ZD290823015421K dated 11-08-2023, pertaining to the financial year 2017-18; Order No: DCCT/A-4.8/DGSTO-04/ CR/2021-22, dated 11-08-2023 uploaded on the GST web portal in Form GST DRC-07 vide Reference No: ZD290823015452F dated 11-08-2023, relating to the financial year 2019-20; and Order No: DCCT/A- 4.8/DGSTO-04/CR/2021-22, dated 11-08- 2023 uploaded on the GST web portal in Form GST DRC-07 vide Reference No: HC-KAR NC: 2025:KHC:25384 ZD2908230154765 dated 11-08-2023, pertaining to the financial year 2020-21 collectively produced as ANNEXURE-A issued by Respondent-2;

b. Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the three Show Cause Notices Issued under Section 73 of the 'CGST Act 2017 'vide Show cause notice: DCCT/A- 4.8/DGSTO-04/CR/2021-22, dated 22-05- 2023 uploaded on the portal in Form GST DRC-01 vide Reference No: ZD2905230192985, dated 22-05-2023 pertaining to the financial year 2017-18, Show cause notice: DCCT/A-4.8/DGSTO- 04/CR/2021-22, dated 22-05-2023 uploaded on the portal in Form GST DRC-01 vide Reference No: ZD290523019303M, dated 22-05-2023 relating to the financial year 2019-20, and Show cause notice : DCCT/A-4.8/DGSTO-04/CR/2021-22, dated 22-05-2023 uploaded on the portal in Form GST DRC-01 vide Reference No: ZD2905230193199 dated 22-05-2023 pertaining to the financial year 2020-21 collectively produced vide ANNEXURE-B issued by Respondent-2;

c. Issue a Writ in the nature of Mandamus or any other Writ or Order or direction of appropriate nature directing the Respondent to grant an opportunity of personal hearing;

d. Issue a writ of mandamus or any other Writ or Order or direction of appropriate nature to direct the appointment of any other Adjudicating authority to adjudicate for the period 2017-18, 2019-20 and 2020-2021. HC-KAR NC: 2025:KHC:25384 e. Pass any other order or orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the present case.

2.

A perusal of the impugned order indicates that personal hearing was provided for the financial year 2018-2019 and no personal hearing has been provided to the petitioner for the subsequent financial years 2019-20 and 2020-21 as also for the earlier financial year 2017-18. 3. In that view of the matter, I am of the considered opinion that the principles of natural justice has been violated and statutory right of personal hearing has not been provided. The said impugned order amounts to exparte order. Hence, I pass the following: ORDER i) The writ petition is allowed. ii) The impugned orders at Annexure-A and Annexure-B are quashed. iii) The matter is remitted to Respondent No.2 for fresh consideration. HC-KAR NC: 2025:KHC:25384 iv) The petitioner shall file his objections and appear before Respondent No.2 without requirement of any further notice on 5th August 2025 at 2.30 p.m. (SURAJ GOVINDARAJ) JUDGE

GSS LIST I SL.NO.4.1

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.