M/S Hema Enterprises vs. The Assistant Commissioner Of
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Before: SMT. HEMA CHANDRASEKHAR
In this petition the petitioner seeks for 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 28.02.2025 passed under Section 73(9) bearing File No.ACCT.LGSTO-51/T.No./2024-25 vide Assignment NO.4151/2024-25 for the tax period 2020-21 of the Central Goods and Service Act, 2017. Copy of the order dated 28.02.2025 passed under Section 73 (9) of the CGST Act, 2017 by the Respondent No.1 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 NC: 2025:KHC:16455 the Order in Form GST DRC-07 dated 28.02.2025 issued by the Respondent No.1 bearing Reference No.ZD290225119271M. Copy of the Summary of the Order in Form GST DRC-07 dated 28.02.2025 issued by the Respondent No.1 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 21.10.2024 for the tax period 2020-2021 issued by the Respondent No.1 bearing Office File No.ACCT.LGSTO-51/T.No./2024-25 vide Assignment No.4151/2024-25 dated 21.10.2024 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 DRC-01 issued under Section 73(1) of the act for the tax period 2020-21 by the Respondent No.1 dated 23.10.2024 vide Reference No.ZD2910240608393. Copy of the Show cause notice dated 23.10.2024 issued by the Respondent No.1 is enclosed and marked as Annexure- A4. e) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the GST DRC-01A issued under Section 73(5) of the Act for the tax period 2020-2021 by the Respondent No.1 dated 09.10.2024 bearing Reference No.ZD2910240197693. Copy of the NC: 2025:KHC:16455 GST DRC-01A dated 09.10.2024 is enclosed and marked as Annexure-A5. f) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.
Heard learned counsel for the petitioner and learned AGA for respondents and perused the material on record.
In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the material on record in order to point out that despite the petitioner submitting detailed replies dated 04.11.2024 and 14.02.2025 along with relevant documents to the show cause notice dated 21.10.2024, the respondent has not correctly and properly considered the said replies and documents and has proceeded to pass the impugned, unreasoned and non-speaking order without any application of mind which deserves to be set aside and the matter remitted back to the respondent for reconsideration a fresh in accordance with law. NC: 2025:KHC:16455
Per contra, learned AGA would invite my attention to the impugned order in order to contain that a perusal of the same will indicate that the respondent has not only extracted the entire reply submitted by the petitioner but has also considered the same and passed detailed order which does not warrant interference in the present petition.
A perusal of the material on record will indicate that it is an undisputed fact that the petitioner submitted detailed replies at Annexures-D and E dated 04.11.2024 and 14.02.2025 putting forth various contentions along with all relevant documents in support of his claim. However, in the impugned order, except for verbatim reproducing the reply submitted by the petitioner, the respondent has not assigned valid or cogent reasons as to why the various contentions and documents put forth by the petitioner would not substantiate his claim and has proceeded to pass impugned adjudication order which is clearly a non-speaking, cryptic, laconic and unreasoned order without assailing sufficient or cogent reasons as to why replies of the petitioner and documents produced by him cannot be considered. Under these circumstances, in order to enable the respondents to reconsider NC: 2025:KHC:16455 the matter a fresh, without expressing any opinion of the merits/demerits of the rival contentions, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondents for reconsideration a fresh in accordance with law.
In the result the following:
ORDER (i) The petition is allowed. (ii) The order of adjudication dated 28.02.2025 at Annexure-A1, the summary of the order dated 28.02.2025 at Annexure-A2, show cause notice dated 21.10.2024 at Annexure-A3, summary of show cause notice dated 23.10.2024 at Annexure-A4 and copy of the GST DRC-01A dated 09.10.2024 at Annexure-A5 are hereby set aside. (iii) The matter is remitted back to the respondents for reconsideration a fresh in accordance with law. (iv) The petitioner undertakes to appear before the respondent on 19.05.2025 without awaiting further notice from the respondents. (v) The respondents shall proceed from the stage of the petitioner submitting his reply to the show cause notice dated 08.05.2024 and proceed further in accordance with law after providing NC: 2025:KHC:16455 sufficient and reasonable opportunity to the petitioner to file his reply, documents etc., and contest the proceedings (vi) It is further made clear that in the event petitioner does not appear before the respondents on 19.05.2025, the present order shall stand automatically recalled/cancelled and the present petition shall stand revived/restored without further orders and without reference to the Bench. (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 8
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.