BharatTaxGST

M/S Vyasa Seeds Private Limited vs. The Additional Chief Secretary

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WP/16269/2025HC KarnatakaGSTCNR KAHC01035532202502 July 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI. RAJEEV CHANNAPPA NULVI., ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:23779 WP No. 16269 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 16269 OF 2025 (T-RES) BETWEEN: M/S VYASA SEEDS PRIVATE LIMITED A COMPANY REGISTERED UNDER COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT: NO. 1429, KRISHNA NILAYA, VYASA SEEDS, GROUND FLOOR, 1ST MAIN, 1ST CROSS, JUDICIAL LAYOUT, GKVK POST, YELAHANKA, BANGALORE - 560 065. (GSTIN 29AADCV6577G1ZT) REPRESENTED BY ITS MANAGING DIRECTOR, MR NAGESHA A, S/O ANJINAPPA, AGED ABOUT 52 YEARS. …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI.,ADVOCATE) AND: 1. THE ADDITIONAL CHIEF SECRETARY MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BANGALORE - 560 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO 152, BANGALORE, NO. 80/8, SAMAYA TOWERS, 2ND FLOOR, TATA NAGAR MAIN ROAD, KODIGEHALLI, BANGALORE - 560 095. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23779 WP No. 16269 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASHING THE ORDER U/S 73(9) R.W.S 61 AND 50 OF THE CGST/KGST ACT, 2017 DATED 26/08/2024 FOR THE PERIOD APRIL 2019 TO MARCH 2020, PASSED BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 152, BANGALORE (ANNEXURE- E).QUASHING THE FORM GST DRC-07 VIDE REFERENCE NO. ZD290824093772R DATED 27/08/2024 FOR THE PERIOD APRIL 2019 TO MARCH 2020, ISSUED BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 152, BANGALORE AND THEREBY NOT TO IMPLEMENT THE DEMAND ALONG-WITH INTEREST AND PENALTY (ANNEXURE-F) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

Learned AGA accepts notice for respondents.

2.

The petitioner is before this Court seeking for the following reliefs: a) “Issue a Writ of issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the order u/s 73(9) r.w.s 61 & 50 of the CGST/KGST Act, 2017 dated 26/08/2024 for the period April 2019 to March 2020, passed by the Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore (ANNEXURE- 'E'); b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the FORM GST DRC-07 vide Reference No.ZD290824093772R dated 27/08/2024 for the HC-KAR NC: 2025:KHC:23779 period April 2019 to March 2020, issued by the Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore and thereby not to implement the demand along-with interest and penalty(ANNEXURE- 'F'); c) To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity; d) To direct the Respondents to pay the costs of this Writ Petition as this Hon'ble Court deems fit;”

3.

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.

4.

In that view of the matter, I pass the following:

1 WP No.30307/2024 DD 19.11.2024 HC-KAR NC: 2025:KHC:23779 ORDER i. The impugned order dated 26.08.2024 at Annexure-E passed by respondent No.2 is 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 petitioner is directed to appear before respondent No.2 on 28.07.2025 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.: 37

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.