BharatTaxGST

M/S Shine Management Services vs. Assistant Commissioner Of Commercial Taxes

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WP/11418/2025HC KarnatakaGSTCNR KAHC01023993202525 April 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. CHIDANANDA URS B. G., ADVOCATEFor Respondent: SRI.HEMAKUMAR K., AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:17005 WP No. 11418 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.11418 OF 2025 (T-RES) BETWEEN: M/S. SHINE MANAGEMENT SERVICES NO.110, SUMMER CASTLE, OUTER CIRCLE, WHITEFIELDS BANGALORE - 560 066 (REPRESENTED BY ITS PROPRIETOR MS.SHANTI SOMU). …PETITIONER (BY SRI. CHIDANANDA URS B. G., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT)-14, OFFICE OF ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SOUTH ZONE, VTK-02, 2ND FLOOR, ROOM NO.208, 'B' BLOCK, NEAR NATIONAL GAMES VILLAGE, KORMANANGALA, BENGALURU- 560 047. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.10, 6TH FLOOR, B BLOCK, VTK-2, R.NO.601, RAJENDRA NAGARA, KORAMANGALA BENGALURU - 560 047. …RESPONDENTS (BY SRI.HEMAKUMAR K., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF RESPONDENT NO.2 IN NO.DCCT(AUDIT-5.10)/DGSTO-5/ADJ/2023- Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:17005 WP No. 11418 of 2025 24 DATED 17.01.2024 WHICH IS HEREWITH ENCLOSED AS ANNEXURE -H AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs: "WHEREFORE, the Petitioner respectfully prays that this Hon'ble Court be pleased to: (a) Issue a writ of Certiorari, or such other writ, order or direction as this Hon'ble Court may deem fit and quash the order of Respondent No.2 in No.DCCT(AUDIT- 5.10)/DGSTO-5/ADJ/2023-24 dated 17.01.2024 which is herewith enclosed as Annexure "H", (b) Issue a writ of Certiorari, or such other writ, order or direction as this Hon'ble Court may deem fit and quash the Show cause notice which is neither served nor uploaded on the GST Portal by the Respondent Authority which is stated to be dated 11.9.2023 vide Reference No.ZD290923012030U dated 11.9.2023 enclosed as Annexure - "F" issued by Respondent No.2."

2.

A perusal of the material on record will indicate that in relation to the tax period April 2018 to March 2019, for the financial year 2018-2019, the respondent issued a show cause notice dated 13.03.2023, to which the petitioner submitted reply along with documents culminating in an order at NC: 2025:KHC:17005 Annexure-E dated 06.12.2023 under Section 73(9) of CGST/KGST Act, 2017. It is a matter of record and an undisputed fact that the demand made in the said order has been complied with by the petitioner. It is the grievance of the petitioner that despite the aforesaid order dated 6.12.2023 being passed by the respondent and complied with by the petitioner, the respondent proceeded to issue one more show cause notice dated 11.09.2023 and followed by reminder dated 11.10.2023 in relation to the very same tax period (financial year) attempting to re-agitate the very same issues and also certain additional issues. The petitioner having not submitted any reply to the aforesaid second show cause notice dated 11.09.2023 and reminder dated 11.10.2023, the respondent proceeded to pass the impugned adjudication order dated 17.01.2024 followed by a summary order dated 17.01.2024 which are assailed in the present petition.

3.

It is also submitted that the rectification application filed by the petitioner at Annexure-K was also rejected by the respondent by issuing the impugned endorsement at Annexure-L dated 15.02.2025 and as such the petitioner is before this Court by way of the present petition. NC: 2025:KHC:17005

4.

Per contra, learned Additional Government Advocate does not dispute that subsequent to issuance of the earlier show cause notice and passing of the earlier adjudication order, the respondents have issued one more show cause notice in relation to the very same tax period raising additional issues, to which the petitioner did not submit any reply and as such the petitioner is not entitled to any relief in the present petition.

5.

The aforesaid facts and circumstances clearly indicate that both the aforesaid show cause notices, proceedings, orders were in relation to the very same tax period in respect of the very same petitioner. It is also not in dispute that subsequent show cause notice dated 11.09.2023 and reminder dated 11.10.2023 have not been replied to by the petitioner.

6.

Under these circumstances, in order to provide one more opportunity to the petitioner to submit reply to the aforesaid show cause notice and contest the proceedings which were culminated in the impugned adjudication order, I deem it just and appropriate to set aside Annexure-H dated 17.01.2024 NC: 2025:KHC:17005 and remit the matter to the concerned respondent for reconsideration afresh in accordance with law.

7.

In the result, I pass the following ORDER i) The writ petition is hereby allowed. ii) The order at Annexure-H dated 17.01.2024 is hereby aside. The order at Annexure-L dated 15.02.2025 is also hereby set aside. iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law.

iv) Liberty is reserved in favour of the petitioner to submit replies, pleadings, documents which shall be considered by respondent No.2 who shall provide sufficient and reasonable opportunity to the petitioner and to proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE AP List No.: 2 Sl. No.: 11

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.