Heard together (2 matters)
WP No. 9462 of 2025
WP No. 9483 of 2025
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC:19859
WP No. 9462 of 2025
C/W WP No. 9483 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 11TH DAY OF JUNE, 2025
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 9462 OF 2025 (T-RES)
C/W
WRIT PETITION NO. 9483 OF 2025 (T-RES)
IN WP No. 9462/2025
BETWEEN:
SHRI. ROOPESH RANGANATHA
PROP M/S. OM ENTERPRISES,
SON OF SRI. SRI. RANGANATHA NAICKER
AGED ABOUT 48 YEARS,
GROUND FLOOR, NO.66 NEW NO.23,
PUSHPA NILAYAM, 3RD MAIN 1ST CROSS,
ASWATHNAGAR, SANJAYNAGAR POST,
BENGALURU-560 094.
REGISTERED UNDER GST ACT AND HAVING
GSTIN 29AGLPR3521Q1ZM
…PETITIONER
(BY SRI. VENKATESH. G., ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER
OFFICE OF THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, LGSTO-150,
NO. 80, 2ND FLOOR, SAMAYA TOWERS,
KODIGEHALLI MAIN ROAD, TATANAGAR,
BANGALORE 560 092
…RESPONDENT
(BY SMT. JYOTI M.M., HCGP)
Digitally
signed by
VANAMALA
N
Location:
High Court
of
Karnataka
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HC-KAR
NC: 2025:KHC:19859
WP No. 9462 of 2025
C/W WP No. 9483 of 2025
THIS W.P. IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA
PRAYING TO QUASH THE PROCEEDINGS OF THE
COMMERCIAL TAX OFFICER, LOCAL GOODS AND
SERVICES TAX OFFICE-150 DATED NO. 28.02.2024
BEARING
NO.CTO/LGSTO-150/ASSN-7366/2023-
24/DRC-01(555)/DRC-07(339)
PASSED
BY
THE
RESPONDENT FOR THE TAX PERIOD APRIL 2018
TO MARCH 2019 ENCLOSED AND REFERRED AS
ANNEXURE-A1; QUASH THE ONLINE SUMMARY OF
THE
ORDER
DATED
25.03.2024
BEARING
REFERENCE NO ZD290324065064G ISSUED BY
THE RESPONDENT FOR THE TAX PERIOD APRIL
2018 TO MARCH 2019 ENCLOSED AND REFERRED
AS ANNEXURE-A2; QUASH THE ENDORSEMENT
DATED 03.03.2025 BEARING NO. ACCT/LGSTO-
150/INT/2024-25 ISSUED BY THE RESPONDENT
FOR THE FY 2018-19 ENCLOSED AND REFERRED
AS ANNEXURE-B.
IN WP NO. 9483/2025
BETWEEN:
SHRI ROOPESH RANGANATHA
PROP M/S. OM ENTERPRISES,
SON OF SRI. SRI. RANGANATHA NAICKER
AGED ABOUT 48 YEARS,
GROUND FLOOR, NO.66 NEW NO.23,
PUSHPA NILAYAM, 3RD MAIN 1ST CROSS,
ASWATHNAGAR, SANJAYNAGAR POST,
BENGALURU - 560094.
REGISTERED UNDER GST ACT AND HAVING
GSTIN 29AGLPR3521Q1ZM
...PETITIONER
(BY SRI. VENKATESH. G., ADVOCATE)
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HC-KAR
NC: 2025:KHC:19859
WP No. 9462 of 2025
C/W WP No. 9483 of 2025
AND:
THE COMMERCIAL TAX OFFICER
OFFICE OF THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES,
LGSTO-150, NO. 80, 2ND FLOOR,
SAMAYA TOWERS, KODIGEHALLI MAIN ROAD,
TATANAGAR, BANGALORE 560 092
...RESPONDENT
(BY SMT. JYOTI M.M., HCGP)
THESE
PETITIONS,
COMING
ON
FOR
ORDERS, THIS DAY, ORDER WAS MADE THEREIN
AS UNDER:
CORAM:
HON'BLE MR JUSTICE B M SHYAM PRASAD
ORAL ORDER The petitioner, a Proprietor who asserts had engaged the services of a consultant to attend to tax compliances, has filed these petitions calling in question orders under Section 73(9) of the Karnataka Goods and Services Tax Act, 2017 [for short, 'the KGST Act'] essentially on the ground of lack of opportunity. The impugned orders relate to the tax period between April 2018 - March 2019 and April 2019 - March 2020. HC-KAR NC: 2025:KHC:19859 Mr. G. Venkatesh, the learned counsel for the petitioner, submits that this Court must consider the petitioner's case of lack of opportunity in the light of the indisputable fact that the petitioner, without prejudice, has satisfied the demand in terms of the impugned orders. Ms. Jyoti M. M., the learned High Court Government Pleader, is heard in the light of this grievance, and as bonafides and lack of opportunity are seen, this Court is of the considered view that the petitioner must have another opportunity to show cause against the conclusion against him in the proceedings under Section 73(9) of the KGST Act. Hence, the following: ORDER a. The petitions are allowed, and the impugned Orders and Endorsements in W.P.No.9462/2025 [Annexures - A1, A2 and B] and W.P.No.9483/2025 [Annexures - A1, A2 and B] are HC-KAR NC: 2025:KHC:19859 quashed restoring the proceedings to the respondent for reconsideration. b. The petitioner shall appear before the respondent on 07.07.2025. c. It is needless to observe that the amount paid by the petitioner shall be subject to the conclusion of the proceedings. (B M SHYAM PRASAD) JUDGE
RB
