BharatTaxGST

Metroof Structures Private Limited vs. The Assistant Commissioner Of Commercial Taxes

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WP/37204/2025HC KarnatakaGSTCNR KAHC01079790202516 December 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. SRIVATSA RAO, ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:54071 WP No. 37204 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37204 OF 2025 (T-RES) BETWEEN: METROOF STRUCTURES PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY ITS MANAGING DIRECTOR MR. SANATH B. ALVA SON OF SHRI BALAKRISHNA ALVA AGED 52 YEARS, HAVING OFFICE AT NO SY. NO 5/7 VEERANANJIPURA VILLAGE KASABA HOBLI, NELAMANGALA TALUK BANGALORE RURAL, KARNATAKA – 562 123 EMAIL: srivatsalaw@gmail.com PHONE: +91 89714 70774 …PETITIONER (BY SRI. SRIVATSA RAO, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-066 DGSTO-06, 1ST FLOOR KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU – 560 058 …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ADJUDICATION ORDER BEARING SL.NO. ACCT/LGSTO-66/ADJ- 90/2023-24 DTD. 31.07.2023 PASSED BY THE RESPONDENT (ANNX- A). Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54071 WP No. 37204 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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 impugned Adjudication Order bearing ACCT/LGSTO-66/Adj-90/2023-24 dated 31.07.2023 passed by the Respondent [ANNEXURE-A]. (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.”

2.

Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.

3.

A perusal of material on record will indicate that the respondent issued a show-cause notice dated 23.02.2023 under Section 73 of the CGST/KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, the respondent proceeded to pass the impugned order dated 31.07.2023 under HC-KAR NC: 2025:KHC:54071 Sections 73(9), 50 of the KGST Act, 2017 confirming the total demand of Rs.13,83,865 /- including the tax, interest and penalty.

4.

Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause and hence could not submit replies/ documents to the show-cause notice dated 23.02.2023 and resultantly could not contest the proceedings. Aggrieved by the said order the petitioner having no option has approached this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the pre-intimation notice and show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings.

5.

Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. HC-KAR NC: 2025:KHC:54071

6.

Though several contentions have been urged by both sides, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 31.07.2023 and remitting the matter back to the respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show- cause notice dated 23.02.2023 by imposing cost of Rs.15,000/- on the petitioner payable to the High Court Legal Services Authority, Bengaluru.

7.

In the result, I pass the following: ORDER

(i) The petition is hereby allowed, subject to payment of cost of Rs.15,000/- to the High Court Legal Services Authority, Bengaluru.

(ii) The impugned order dated 31.07.2023 passed by the respondent under 73 of the KGST Act, 2017 at Annexure – A is hereby set aside. HC-KAR NC: 2025:KHC:54071 (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 23.02.2023. (iv) The petitioner is directed to appear before the respondent on 02.02.2026 without awaiting further notice from the respondent.

(v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law.

(vi) In the event, the Petitioner does not appear before the respondent on 02.02.2026 as stated supra, present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 2 Sl No.: 10

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.