BharatTaxGST

M/S Kolar Taluk M S P T C vs. The Joint Commissioner Of Central Tax

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WP/3056/2025HC KarnatakaGSTCNR KAHC01007186202514 February 2025Bench: S.G.PANDIT6 pages
For Petitioner: SMT. MONISHA SEN, ADV. FOR SRI. NAVEEN G. S., ADVFor Respondent: SRI. ARAVIND V CHAVAN, ADV. FOR R1 & R2

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:6741 WP No. 3056 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 3056 OF 2025 (T-RES) BETWEEN: M/S. KOLAR TALUK M.S.P.T.C. (MAHILA SUPPLEMENTARY NUTRITION PRODUCTION & TRAINING CENTRE) A SOCIETY REGISTERED UNDER THE PROVISIONS OF KARNATAKA SOCIETIES REGISTRATION ACT, 1960 HAVING OFFICE AT S/Y NO.42/3, KHATA NO.111, KALLIPURA VILLAGE, HONNENAHALLI GRAMA PANCHAYATHI, KOLAR TALUK, KOLAR- 563101, (REP BY ITS SECRETARY. SMT. KAVITHA). …PETITIONER (BY SMT. MONISHA SEN, ADV. FOR SRI. NAVEEN G. S., ADV.) AND: 1. THE JOINT COMMISSIONER OF CENTRAL TAX OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST, 4TH BLOCK, T T M C/ B M T C BUILDING, OLD AIRPORT ROAD, DOMLUR, BENGALURU-560071. 2. THE ASST. COMMISSIONER HQRS-TRC BENGALURU EAST COMMISSIONERATE OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST, 4TH BLOCK, T.T.M.C./B.M.T.C. BUILDING, Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:6741 WP No. 3056 of 2025 OLD AIRPORT ROAD, DOMLUR, BENGALURU- 560071. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADV. FOR R1 & R2) THIS PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE ORDER PASSED BY THE RESPONDENT NO.1 DATED 21.09.2022 UNDER SECTION 73(2) OF THE FINANCE ACT 1994 FOR THE ASSESSMENT YEAR 2015-16, BEARING OIO NO.198/JC/B-EAST/2022 PRODUCED AT ANNEXURE- E AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT

ORAL ORDER The petitioner, a registered GST dealer is before this Court questioning Annexure-E, order dated 21.09.2022 bearing No.GEXCOM/ADJN/AST/JC/810/2021-ADJN, passed under Section 73 (2) as well as notice bearing No.GEXCOM/TAR/D/ST/2205/2024-AE dated 02.09.2024 (Annexure-F).

2.

Heard learned counsel Smt.Monisha Sen, for Sri.Naveen G.S., learned counsel for petitioner and learned NC: 2025:KHC:6741 counsel Sri.Aravind V. Chavan for respondent Nos.1 and 2. Perused the writ petition papers.

3.

Learned counsel Smt.Monisha Sen, invites attention of this Court to Annexure-E, Order-in-Original dated 21.09.2022 and submits that no show cause notice or the notices for personal hearing are served on the petitioner. As the show cause notice was not served on the petitioner, the petitioner had no opportunity to file objections and moreover, it is submitted that notice of personal hearing was also not served on the petitioner. As such, petitioner could not participate in the proceedings. It is submitted that if an opportunity is provided to the petitioner, the petitioner would file objections to show cause notice which the respondents are expected to serve on the petitioner and thereafter the respondents could proceed to consider the objections and to hear the petitioner.

4.

Learned counsel for the respondents Sri.Aravind V. Chavan referring to paragraphs 9 and 10 of NC: 2025:KHC:6741 Annexure-E, Original order dated 21.09.2022 is not in a position to submit as to whether the notices as well as personal hearing notices were served on the petitioner. Thus, he prays for passing appropriate order.

5.

Having heard the learned counsel appearing for the parties and on perusal of the Order-in-Original dated 21.09.2022 (Annexure-E) I am of the view that the petitioner ought to be given an opportunity to file objections and ought to be given an opportunity of personal hearing, before proceedings under Section 73 of the CGST Act 2017. 6. A perusal of paragraph 9 and 10 of Order-in- Original dated 21.09.2022 (Annexure-E) would indicate that show cause notice dated 24.04.2021 as well as notices issued for personal hearing on three occasions are not served on the petitioner since there is no acknowledgement available in the proceedings as stated. When substantial right of the petitioner is involved, petitioner ought to be given an opportunity for having its NC: 2025:KHC:6741 say in the matter. In such circumstances, I deem it appropriate to set aside the order and remand the matter back to the stage of filing objections to show cause notice. Hence, the following: ORDER a) Annexure-E, Order-in-Original bearing No.GEXCOM/ADJN/ST/JC/810/2021-ADJN dated 21.09.2022 and Annexure-F, notice bearing No.GEXCOM/TAR/D/ST/2205/2024- AE dated 02.09.2024 are quashed.

b). The matter is remanded back to the respondent No.2 to the stage of filing objections to show cause notice issued under Section 73 of CGST Act.

c). The respondent No.2 is directed to provide copy of show cause notice to the petitioner and from the date of providing show cause notice to the petitioner, the petitioner is provided 30 days time to file objections. NC: 2025:KHC:6741 Thereafter, the second respondent is directed to proceed further in accordance with law.

d) All contentions of the parties are left open. (S.G.PANDIT) JUDGE

NC CT:bms List No.: 1 Sl No.: 20

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.