Sri Syed Khaleel vs. State Of Karnataka

WP/38569/2025HC KarnatakaGSTCNR KAHC01084171202519 December 2025Bench: S.R.KRISHNA KUMAR5 pages

For Petitioner: SRI. MOHAMMED MUJASSIM, ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

AI SummaryAllowed

Held

The High Court, adopting a justice-oriented approach, set aside the impugned order and remitted the matter back to the respondent. The petitioner was granted one more opportunity to submit a reply to the show-cause notice.

Facts

The petitioner failed to submit a reply to a show-cause notice issued under Section 73 of the CGST/KGST Act due to bonafide reasons and unavoidable circumstances. Consequently, an order confirming CGST, SGST, penalty, and interest was passed.

Key Issues

Whether the petitioner should be granted another opportunity to respond to the show-cause notice despite failing to do so earlier due to alleged bonafide reasons.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:54654 WP No. 38569 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.38569 OF 2025 (T-RES) BETWEEN: SRI SYED KHALEEL S/O SYED JAFFAR AGE ABOUT 37 YEARS PROPRIETOR M/S RAF INTERIORS NO.211, 1ST FLOOR PLAIN STREET, HOSPITAL ROAD BENALURU – 560 001. …PETITIONER (BY SRI. MOHAMMED MUJASSIM, ADVOCATE) AND: 1. STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BANGALORE 560 001. 2. THE COMMERICAL TAX OFFICER (AUDIT)-1 10 DGSTO DIVISION 1 YESHWANTHPUR BENGALURU – 560 022. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED

NO.ZD29072406861 DATED 22.07.2024 PASSED BY RESPONDENT NO.2 WHEREIN HE HAS CONFIRMED CGST AND SGST OF RS.6,68,400/- ALONG WITH PENALTY OF RS 66,840/- AND INTEREST OF RS.4,51,170/- UNDER SECTION 73 OF THE KGST AND CGST/IGST FOR THE TAX PERIOD APRIL 2019 TO FEBRUARY 2020 VIDE ANNEXURE-A AND THE DEMAND NOTICE DATED 22.07.202

The judgment continues below.

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