Sri K R Mahesha vs. Assistant Commissioner
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for following reliefs:
“a) To issue a writ of certiorari or order or direction in the nature of certiorari to set aside the show cause notice bearing No.JCCT-Enf/Mys/ACCT-Enf-1/DRC-01-10/20023- 24/RFN.MA29028230847088/18.08.2023 dated 15.11.2023 (Annexure-A) and summary in Form GST DRC – 01 dated 20.04.2024 bearing Reference No.ZD29040509940 issued by the respondent No.1 (Annexure-A1);
b) To issue a writ of certiorari or order or direction in the nature of certiorari to set aside and NC: 2025:KHC:10763 quash the impugned order dated 26.09.2024 bearing No.DCCT (A-1)/MYS/ADJN/2024-25 (ANNEXURE-B) and summary in Form GST DRC – 07 dated 26.09.2024 passed by respondent No.2 under Section 73(9) of the GST Act, 2017 bearing Reference No.ZD290924059923Q (Annexure-B);
c) Grant any other orders that this Hon’ble Court deems fit and proper in the interest of justice.”
Heard learned counsel for the petitioner and learned High Court Government Pleader for respondents and perused the material on record.
A perusal of the material on record will indicate that on 30.05.2023, the respondent No.1 issued pre- intimation under Section 73(5) of the CGST/KGST Act, 2017 to the petitioner who did not submit any reply to the same. Subsequently, first respondent issued a show cause notice dated 15.11.2023 under Section 73(1) of the CGST/KGST Act, 2017 which was followed by summary of the show cause notice dated 20.04.2024 to which, the petitioner sought for time to file her reply to which the NC: 2025:KHC:10763 respondent No.1 did not respond and instead, proceeded to pass the impugned order dated 26.09.2024 confirming the demand and imposing the penalty of 10% upon the petitioner who is before this Court by way of present petition.
Learned counsel for the petitioner invited my attention to the material on record in order to point out that due to bonafide reasons, unavoidable circumstances and sufficient cause beyond the control of the petitioner, the petitioner could not submit suitable/appropriate reply to the intimation, show cause notice and also could not contest the proceedings and the request made by the petitioner that for grant of time was not considered by the respondent No.2 who proceeded to pass impugned order. It is submitted that, if one more opportunity is granted to the petitioner by setting aside the impugned order and remitting the matter back to the respondent No.2 by permitting the petitioner to submit her reply to the show cause notice, the petitioner would do so along with NC: 2025:KHC:10763 relevant documents and the respondent No.2 may be directed to re-consider the matter afresh in accordance with law.
Per contra, learned High Court Government Pleader submits that there is no merit in the writ petition and the same is liable to be dismissed.
A perusal of the impugned order will indicate that the respondent No.2 has recorded at paragraphs 3 and 4 that the petitioner had not submitted any reply to either the intimation or to the show cause notice and has proceeded to pass the impugned order by holding in the absence of objections/reply, the liability determined in the show cause notice was being confirmed together with applicable interest and penalty. However, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit suitable replies and contest the proceedings was due to the bonafide reasons and unavoidable circumstances and sufficient cause, I deem it just and appropriate to adapt a justice oriented NC: 2025:KHC:10763 approach and to set aside the impugned orders at Annexures-B and B1, both dated 26.09.2024 and remit the matter back to the respondent No.2 for re-consideration afresh in accordance with law.
In the result, the following: ORDER a) Writ petition is hereby allowed.
b) Impugned orders at Annexures-B and B1 are hereby set aside and the matter is remitted back to the second respondent for re- consideration afresh in accordance with law to the stage of the petitioner filing reply along with documents to the show cause notice and summary at Annexures-A and A1 respectively.
c) The petitioner is directed to appear before the respondent No.2 on 04.04.2025 at 02.30 p.m., without awaiting any further notice. NC: 2025:KHC:10763 d) Liberty is reserved in favour of the petitioner to submit replies, documents, pleadings etc., before the respondent No.2 who shall consider the same and provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE
NC List No.: 1 Sl No.: 13
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.