Veerabadra vs. Joint Commissioner Of Commercial Tax And Ors
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Cause title — parties, addresses and appearances
ORAL ORDER (PER: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR)
In this petition, the petitioner seeks the following reliefs: “(i) issue a writ or such other in the nature of certiorari to quash the order dated 31.07.2023 passed by the 1st Respondent in Appeal No.APL/GST-83/2022-23 marked at Annexure-E and consequently set aside the order on 21.09.2022 passed by the 4th NC: 2024:KHC-K:8252 Respondent in order bearing No. ACCT/Audit- 6/BGV.DRC07/2022-2023/B-218 produced at Annexure-D;
(ii) issue a writ or such other order in the nature of certiorari to quash the order dated 15.11.2023 passed by the 2nd Respondent in order No.DCCT(A)/VJP/drc-07/2023-24/b- 765 marked at Annexure-F.
(iii) issue such other order in the nature of certiorari to quash the order dated 15.11.2023 passed by the 2nd Respondent in order No.DCCT(A)/VJP/DRC-02/2023-24/b- 764 marked at Annexure-H.”
Heard the learned counsel for the petitioner and the learned Additional Advocate General along with learned High Court Government Pleader for the respondents and perused the material on record.
A perusal of the material on record will indicate that to pre-intimation notices and the show-cause-notices issued to the petitioner by respondent Nos.2 to 4 were not replied to by him, as result of which, respondent No.1 proceeded to pass the impugned orders at Annexure – E dated 31.07.2023, Annexure – D dated 21.09.2022 passed by respondent No.4, Annexures – NC: 2024:KHC-K:8252 F and H dated 15.11.2023 passed by respondent No.
Aggrieved by the same, the petitioner filed three appeals under Section 107 of the CGST Act, amongst which, one appeal was dismissed vide Annexure-E dated 31.07.2023 by respondent No.1 – The Joint Commissioner of Commercial Tax.
Learned counsel for the petitioner submits that due to bona fide reasons, unavoidable circumstances and sufficient cause, petitioner could not submit his reply, nor documents to the pre-intimation notices or the show-cause-notices, as a result of which, the 2nd respondent proceeded to pass the impugned order, which was confirmed by the appellate Authority and as such, the petitioner is before this Court, by way of the present petition.
The material on record discloses that it is an undisputed fact that the petitioner did not submit his reply- response or documents to the pre-intimation notices or the show-cause-notices, and consequently the impugned ex-parte assessment orders deserve to be set aside and the matter remitted back to the 2nd respondent for reconsideration afresh in accordance with law. NC: 2024:KHC-K:8252
Insofar as the impugned order at Annexure – E dated 31.07.2023 for the tax period July-2017 to March-2018 is concerned, the said appellate authority order also deserves to be set aside.
Insofar as the remaining two appeals for the remaining two tax periods are concerned, the submission of the learned counsel for the petitioner that he would unconditionally withdraw the said appeals is placed on record.
In the result, the writ petition is allowed. The impugned adjudication orders passed by respondent No.2 at Annexure-F dated 15.11.2023 are hereby set aside. So also the impugned appellate authority order at Annexure – E dated 31.07.2023 passed by respondent No.1 is hereby set aside.
Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law.
Liberty is reserved in favour of the petitioner to file pleadings, documents, replies, etc., which shall be considered by the 2nd respondent, who shall provide sufficient and NC: 2024:KHC-K:8252 reasonable opportunity to the petitioner and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE
SBS List No.: 1 Sl No.: 80
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.