Dwarak Shamanth vs. The Commercial Taxes - Karnataka High Court, 09 July 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:24907 WP No. 9451 of 2025 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. 9451 OF 2025 (T-RES) BETWEEN: DWARAK SHAMANTH AGED ABOUT 54 YEARS LEGAL HEIR OF TUMKUR ANANTHARAMA SETTY DWARAKANATH SOLE PROPRIETOR OF M/S GURU SPARSHA MEDICALS & GENERAL STORES GSTIN 29AAAHT1373D1Z9 R/AT NO. 26TH , 1ST CROSS K R EXTENSION TUMAKURU - 572 101 …PETITIONER (BY SRI. PRANAY SHARMA Y.,ADVOCATE) AND: 1. THE COMMERCIAL TAXES OFFICE LGSTO 170 VANIJYA TERIGE SANKEERNA NEAR SUKRUTHA HOSPITAL SIDDARAMESHWARA EXTENSION TUMAKURU - 572 103 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-170 VANIJYA TERIGE SANKEERNA NEAR SUKRUTHA HOSPITAL SIDDARAMESHWARA EXTENSION TUMAKURU - 572 103 3. UNION OF INDIA MINISTRY OF FINANCE REP.BY ITS SECRETARY NORTH BLOCK Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24907 WP No. 9451 of 2025 NEW DELHI - 110 001 4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRPERSON NORTH BLOCK NEW DELHI 110 001 5. STATE OF KARNATAKA, REP.BY ITS SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU - 560 001 …RESPONDENTS (BY SRI.K.HEMAKUMAR .,AGA FOR R-1, R-2 & R-5; SRI.MADANAN PILLAI., CGC FOR R-3; SRI.JEEVAN.J.NEERALGI., ADVOCATE FOR R-4) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF ADJUDICATION BY THE RESPONDENT NO.1 DATED 05.09.2023 PASSED UNDER SECTION 73(9) FOR THE TAX PERIOD 2017- 18. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

The petitioner is before this Court seeking for the following reliefs: 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 05.09.2023 passed under section 73(9) for the tax period 2017-18. Copy of the order dated 05.09.2023 passed under section 73(9) of HC-KAR NC: 2025:KHC:24907 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 06.09.2023 issued by the Respondent No.1 bearing Reference No. ZD209023007008E. Copy of the Summary of the Order in Form GST DRC-07 dated 06.09.2023 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 31.07.2023 for the tax period 2017- 2018 issued by the Respondent No.1 VIDE File No. CTO/ LGSTO-170/ T.No./ 2023- 24 in Assignment No. 1896/2022-23. Copy of the Show Cause notice dated 31.07.2023 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 Summary of the Order in Form GSTDRC-07 dated 01.08.2023 issued by the Respondent No.1 bearing Reference No. ZD290823000316K. Copy of the DRC- 01 issued dated 01.08.2023 is enclosed and marked as Annexure- A4. e. Declare that the impugned Notification No.9/2023-CT dated 31.03.2023 is illegal and ultra vires the provisions of section 168A of Central Goods and Service Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification No.9/2023-CT dated 31.03.2023 referred as Annexure - B. HC-KAR NC: 2025:KHC:24907 f. Declare that the impugned Notification (06/2023) dated 06.04.2023 is illegal and ultra vires the provisions of section 168A of Karnataka Goods and Service Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification (06/2023) dated 06.04.2023 referred to as Annexure - C.

g. And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.

The petitioner is aggrieved by the impugned orders at Annexures - A1 to A4 on the ground that the said orders have been passed against a dead person - father of the petitioner viz., Tumkur Anantharama Setty Dwarakanath, who expired on 18.3.2018 whose death certificate is produced at Annexure-F.

The submission of learned counsel for the petitioner is that his father having expired in the year 2018, the proceedings could not have been opened in the year 2022 against the said dead person and the impugned orders passed pursuant to the show cause notice, are not maintainable.

Apart from the above, challenge has been made to the notifications dated 31.3.2023 and 6.4.2023 vide Annexure-B HC-KAR NC: 2025:KHC:24907 and C by contending that the assessment in respect of the deceased father of the petitioner was conducted beyond the period of limitation. These aspects will have to be considered by the Respondent No.1. 5. On perusal of the death certificate and the petition papers, it is clear that proceedings were initiated against the deceased father subsequent to his death and as such all those proceedings would be non-est. In that view of the matter, I pass the following: O R D E R i) Writ Petition is allowed. ii) The impugned orders at Annexures - A1, A2, A3 and A4 are quashed. iii) The matter is remitted to the 1st respondent for fresh consideration by permitting the petitioner to come on record as the legal heir of the dead person entitling the petitioner to place on record such documents and the statements in support of his case. HC-KAR NC: 2025:KHC:24907 iv) It is needless to say while considering case of the petitioner, the 1st respondent shall consider as to whether assessment has been made beyond the period of limitation. (SURAJ GOVINDARAJ) JUDGE

GSS List No.: 1 Sl No.: 15