Sudarshan Auto Electrical vs. Assistant Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
“ a) Issue a writ in the nature of certiorari or any other writ/to quash the impugned Adjudication Order in Form GST-07 bearing No.ACCT/LGSTO-27/2AVs3B/2023-24 dated: 12.03.2024 [ ANNEXURE-A] passed by the Respondent.
b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.”
Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record.
Learned counsel for the petitioner submits that pursuant to the show cause notice dated 27.12.2023 issued by the respondent under Section 73(1) of the CGST/KGST Act, 2017, the petitioner did not submit any reply, on account of which, the respondent proceeded to pass the impugned adjudication order dated 12.03.2024. In pursuance of the aforesaid ex-parte adjudication order, the respondent has already recovered a sum of Rs.2,04,634/- by debiting the same on 13.01.2025 as is evident NC: 2025:KHC:15788 from the Electronic Credit Ledger of the petitioner, aggrieved by which, the petitioner is before this Court by way of the present petition, interalia contending that if the impugned order is set aside and matter is remitted back to the respondent for reconsideration afresh in accordance with law, the petitioner would file his reply to the show cause notice and contest the proceedings in accordance with law.
Learned AGA for the respondent would submit that there is no merit in the petition and that the same is liable to be dismissed.
A perusal of the impugned order will indicate that it is an undisputed fact that the petitioner has not submitted reply / response along with documents to the show cause notice dated 27.12.2023. Under these circumstances, in view of the specific assertion on the part of the petitioner that its inability and omission to submit reply along with documents to the said show cause notice was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit its reply along with documents, I deem it just and appropriate to set aside the impugned adjudication order at NC: 2025:KHC:15788 Annexure-A dated 12.03.2024 and remit the matter back to the respondent for reconsideration afresh from the stage of submitting reply by the petitioner to the show cause notice at Annexure-B dated 27.12.2023 and proceed further in accordance with law.
In the result, I pass the following:- ORDER
(i) Petition is hereby allowed.
(ii) The impugned order at Annexure-A dated 12.03.2024 passed by the respondent is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law.
(iv) Petitioner is directed to appear before the respondent on 19.05.2025 without awaiting further notice.
(v) It is made clear that if the petitioner does not appear on the aforesaid date, the present order shall stand recalled and petition shall stand restored without reference to the Bench. (vi) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the concerned respondents, who shall consider the same and proceed further in accordance with law. NC: 2025:KHC:15788 (vii) The respondent is directed to intimate to State Bank of India, SME Mukund Palli Branch, bearing Account No.64077009021 to defreeze / unblock the account immediately.
(viii) The amount already recovered by the respondent would be subject to the final outcome of the proceedings. (S.R.KRISHNA KUMAR) JUDGE
Srl. List No.: 3 Sl No.: 2
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.