M/S Tools Engineering Company vs. Deputy Commissioner Of Commercial Tax - Karnataka High Court, 20 January 2023

Cause title — parties, addresses and appearances

- 1 - WP No. 25058 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25058 OF 2022 (T-RES) BETWEEN: M/S TOOLS ENGINEERING COMPANY A PROPRIETORSHIP CONCERN REGISTERED UNDER THE PROVISIONS OF CGST/SGST ACT 2017 NO 146/14/6 NIJAGUNA GOWDA INDUSTRIAL ESTATE PATEGARAPALYA, MALGA MAIN ROAD BENGALURU 560091. REP BY PROPERITER MR MEHUL RTLHAL SHAH S/O LT RATILAL SHAH AGED 52 YEARS …PETITIONER (BY SRI. CHIDANANDA URS B G.,ADVOCATE) AND: DEPUTY COMMISSIONER OF COMMERCIAL TAX OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 6.2 DGSTO -6, 3RD FLOOR KIADB BUILDING, PEENYA 2ND STAGE BANGALORE 560058. …RESPONDENT (BY SRI.HEMA KUMAR K., AGA) Digitally signed by ANAND N Location: HIGH COURT OF KARNATAKA - 2 - WP No. 25058 of 2022 THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER NO. DCCT/(A)- 6.2/GST/DRC-7/2022-2023 IN FORM GST DRC-07 DATED 30.11.2022 PASSED BY THE RESPONDENT IN ANNEXURE-H; QUASH THE CONSEQUENTIAL SUMMARY OF THE ORDER IN FORM GST DRC-07 DATED 30.11.2022 PASSED BY RESPONDENT IN ANNEXURE-H1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner has impugned the order dated 30.11.2022 (Annexure-H) and the petitioner’s grievance is that this order is without opportunity.

Sri Chidananda Urs B.G., the learned counsel for the petitioner, submits that though it is contended by the respondent that the subject Show- cause Notice is emailed on 29.10.2022, the same is received by the petitioner by speed post on 16.11.2022, and the petitioner has sent its reply on 30.11.2022 which is received by the respondent on 01.12.2022. However, in the meanwhile, the impugned order is passed on 30.11.2022. Sri Chidananda Urs emphasizes that from the aforesaid it is obvious that the petitioner’s response as against the Show-cause Notice is not considered and as such there is denial of statutory opportunity. Sri Hemakumar, the learned Additional Government Advocate, is unable to controvert these circumstances and in which event, this Court will have to intervene and quash the impugned order and restore the proceedings to the respondent for reconsideration after due opportunity to the petitioner. Hence, the following ORDER

The petition is allowed in part and the impugned order dated 30.11.2022 in No.DCCT/(A)- 6.2/GST/DRC-7/2022-2023 in Form GST DRC-07 is quashed. The respondent shall reconsider the Show-

- 4 - cause Notice dated 29.10.2022 after due opportunity to the petitioner and the petitioner shall appear before the respondent, without further notice, on 20.02.2023. JUDGE