M/S The Pavilion Owners Association vs. The Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
Learned AGA accepts notice for respondents.
The petitioner is before this Court seeking for the following reliefs: a) “To issue a WRIT of CERTIORARI, MANDAMUS or any other writ or direction in the nature of a writ quashing the following impugned orders passed by the Deputy Commissioner of Commercial Taxes, Audit-4.3, DGSTO-4, Bengaluru, the 3rd Respondent under Sec. 73 of the GST Act, HC-KAR NC: 2025:KHC:23768 i) Order bearing No. DCCT(Audit)4.3/GST- ADJ/2024-25 dated 06- 08-2024 and consequential summary order in Form GST DRC - 07 bearing reference No. ZD2908240391860 dtd. 09-08-2024 (ANNEXURES - 'F-1', & 'F-2') for the FY 2019-20; ii) Order bearing No. DCCT(Audit)4.3/GST- ADJ/2024-25 dated 5- 10-2024 and consequential summary order in Form GST DRC -07 bearing reference No. ZD2910240099766 dtd. 05-10- 2024 (ANNEXURES - 'G -1', & 'G-2') for the FY 2020-21; iii) Order bearing No. DCCT(Audit)4.3/GST- ADJ/2024-25 dated 05-10-2024 and consequential summary order in Form GST DRC - 07 bearing reference No. ZD2910240100070 dtd. 05-10-2024 (ANNEXURES - 'H -1', & 'H-2') for the FY 2021-22; iv) Order bearing No. DCCT(Audit)4.3/GST- ADJ/2024-25 dated 05- 10-2024 and consequential summary order in Form GST DRC - 07 bearing reference No. ZD291024010040A dtd. 05-10-2024 (ANNEXURES - ' J-1', & 'J-2') for the FY 2022-23; v) Order bearing No. DCCT(Audit)4.3/GST- ADJ/2024-25 dated 05- 10-2024 and consequential summary order in Form GST DRC - 07 bearing reference No. ZD291024010077T dtd. 05-10-2024 (ANNEXURES - 'K -1', & 'K-2') for the FY 2023-24; or b) Alternatively, issue Writ of Mandamus directing the Joint Commissioner of Commercial Taxes, (Appeals)-4, Bengaluru to entertain the appeals under Sec. 107 of the GST Act, which would be filed challenging the above said impugned orders (ANNEXURES F- 1 & 2, G- 1 & 2, H-1 & 2, J-1 & 2, & K-1 & 2, passed by the Deputy Commissioner of Commercial Taxes, Audit-4.3, DGSTO-4, without pressing upon the time line provided under Sec. 107 of the Act and " thereby to dispose the said appeals on merit;
c) To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the HC-KAR NC: 2025:KHC:23768 fact and circumstances of the case, in the interest of justice and equity.”
Learned counsel for the petitioner submits that the lis in the above matter is covered by the Judgment of the Coordinate Bench of this Court passed in M/s. Eternity Projects -v- The Deputy Commissioner of Commercial taxes (Audit)-3.2 and others1 and submits that the impugned order has been passed without issuing a notice and or providing an opportunity of hearing to the petitioner.
In that view of the matter, I pass the following: ORDER i. The impugned orders and consequential summary orders at Annexure-F1 & F2, G1 & G2, H1 & H2, J1 & J2 and K1 & K2, are set aside. ii. The GST registration of the petitioner shall stand restored. iii. The matter is relegated to the status of show cause notice issued to the petitioner and the 1 WP No.30307/2024 DD 19.11.2024 HC-KAR NC: 2025:KHC:23768 petitioner is directed to appear before respondent No.2 on 29.07.2025 at 2.30 p.m. without further notice. iv. Petitioner shall pay a cost of Rs.25,000/- (Rupees Twenty give thousand only) to the Karnataka State Legal Services Authority, within a period of two weeks from today. v. With the above observations, the petition stands disposed of. (SURAJ GOVINDARAJ) JUDGE
KTY List No.: 1 Sl No.: 34
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.