Pkf Sridhar And Santhanam LLP vs. The Assistant Commissioner Of
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs–
“(a) Issue a writ in the nature of certiorari or any other writ / to quash the impugned order bearing LEELAVATHI S R Location: HIGH COURT OF KARNATAKA NC: 2024:KHC:37527 No.ACCT/LGSTO/20/T.No. /2023-2024 dated 30.03.2024 (Annexure-A) passed by the Government as well Form GST DRC-13 bearing T.No.251/24-25 ACCT/LGSTO-20/DRC-13/2024-25 dated 30.07.2024. (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 Additional Government Advocate for the respondent and perused the material on record.
A perusal of the material on record will indicate that pursuant to the show-cause notice dated 30.12.2023 issued by respondent No.1 demanding GST input tax credit from the petitioner for the period April 2018 to March 2019, the petitioner submitted a letter dated 10.01.2024 seeking 30 days’ time to file reply to the said show-cause notice.
It is the grievance of the petitioner that due to bonafide reasons and unavoidable circumstances, the petitioner was not in a position to collate all relevant documents and file a detailed reply / response to the show-cause notices and as a result of the same, respondent No.1 has passed the impugned order dated 30.03.2024 NC: 2024:KHC:37527 vide Annexure-A and initiated recovery proceedings and as such the petitioner is before this Court by way of the present petition.
It is submitted that if the impugned order is set aside and the matter is remitted back for re-consideration afresh, the petitioner would submit a detailed reply along with relevant documents and contest the proceedings in accordance with law.
Per contra, learned Additional Government Advocate submits that there is no merit in the petition and the same is liable to be dismissed.
A perusal of the material on record including the impugned order will indicate that the petitioner merely submitted a letter dated 10.01.2024 requesting time to file the response / reply to the show- cause notice. In this context, in the light of the specific assertion on the part of the petitioner that his inability and omission to file a detailed reply / response to the show-cause notice along with relevant documents and to contest the proceedings was due to bonafide reasons and unavoidable circumstances and sufficient cause. I deem it just and appropriate to adopt justice oriented approach and in order to provide one more opportunity to the petitioner, I am of the view that the impugned order deserves to be NC: 2024:KHC:37527 aside and the matter be remitted back to the respondent for re- consideration afresh in accordance with law.
In the result, the following – ORDER i. The petition is hereby allowed. ii. The impugned order dated 30.03.2024 is hereby set aside. iii. Matter is remitted back to the respondent for re- consideration afresh in accordance with law. iv. Petitioner undertakes to appear before the respondent on 14.10.2024 without awaiting further notice. v. Liberty is reserved in favour of the petitioner to file response / reply along with documents to show-cause notice and to contest the proceedings and the respondent shall provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE HNM List No.: 2 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.