M/S Pdr Constructions vs. The State Of Karnataka
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
"(a) To issue a writ of certiorari quashing the Order in GST FORM DRC- 07 vide No. DCCT(AUDIT)- 5.1/DGSTO-5/GSTADT(18-19)/ORDER- 234/2024-25 Dated: 30-04-2024 passed by Respondent No.3 vide Annexure-A.
(b) To quash and set aside the endorsement issued by the 3rd respondent in No. DDCT(AUDIT)- 5.1/DGSTO.5/GST(18-19)/234/2024-25 dated 03.06.2024 which has been produce Annexure-F." NC: 2024:KHC:33605
Heard the learned counsels for the parties and perused the material on record.
A perusal of the material on record will indicate that pursuant to the Show Cause Notice dated 29.12.2023 [Annexure- C], the petitioner submitted a reply on 15.02.2024 [Annexure-D] and a personal hearing was provided to the petitioner on 14.03.2024 pursuant to which, the impugned Adjudication Order dated 30.04.2024 was passed by the respondent No.
Subsequently, aggrieved by the said Adjudication Order, the petitioner submitted a rectification application at Annexure-E dated 28.05.2024 under Section 161 of the CGST/KGST Act, 2017 seeking rectification of the Adjudication Order.
A perusal of the said rectification application will indicate that several grounds, including violation of principles of natural justice were urged by the petitioner in the application. However, a perusal of the impugned Endorsement at Annexure-F dated 03.06.2024 issued by the respondent No.3 rejecting the rectification application will clearly indicate that the same is unreasoned, cryptic, laconic and non-speaking order without providing sufficient and reasonable opportunity to the petitioner NC: 2024:KHC:33605 thereby violating principles of natural justice warranting interference by this Court in the present petition and consequently, the impugned Endorsement issued by the respondent No.3 deserves to be quashed and the matter remitted back to the respondent No.3 for reconsideration of the rectification application afresh in accordance with law.
In the result, the following: ORDER A. The petition is hereby allowed. B. The impugned Endorsement at Annexure - F dated 03.06.2024 is set aside.
C. The matter is remitted back to the respondent No.3 for reconsideration of the rectification application at Annexure-E dated 28.05.2024 submitted by the petitioner afresh and in accordance with law.
D. The petitioner is directed to appear before the respondent No.3 on 09.09.2024 without NC: 2024:KHC:33605 awaiting further notice from the respondent No.
E. The petitioner is reserved with liberty to submit additional pleadings, documents etc., before the respondent No.3, who shall consider the same and provide sufficient and reasonable opportunity to the petitioner after hearing it and proceed further in accordance with law.
F. All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE
RB
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.