M/S Zydus Healthcare Limited vs. The Deputy Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:- “i. This Hon’ble Court may be pleased to issue a Writ of Certiorari or any other appropriate writ, order or direction quashing the and setting aside Order in Original (‘Impugned OIO’) No.DCCT(A)- 6.7/T.No.88/23-24, dated 19.05.2023 passed by the Respondent Vide Annexure-A, being passed in gross violation of the mandatory provisions of Section 75(4) of the CGST/KGST Act, principles of natural justice and being a non-speaking order, with all consequential reliefs and benefits to the Petitioner; ii. Pass such other and further orders as this Hon’ble Court may deem fir in the facts and circumstances of the present case.”
Heard the learned counsel for the petitioner and the learned AGA for the respondents and perused the material on record. HC-KAR NC: 2025:KHC:51783
A perusal of the material on record will indicate that the respondent issued show-cause dated 17.04.2023 under section 73(1) of CGST/KGST Act. The Petitioner filed its reply dated 24.04.2023 to the aforesaid show-cause notice. Pursuant to the same, the respondent without considering the reply filed by the Petitioner and not providing the Petitioner sufficient opportunity of personal hearing proceeded to pass the impugned order at Annexure-A dated 19.05.2023, which is assailed in the present petition.
Learned counsel for the petitioner submits that the respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order at dated 19.05.2023 and the impugned order deserves to be quashed and the matter be remitted back to the respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice/ produce necessary documents and thereafter to pass appropriate orders. HC-KAR NC: 2025:KHC:51783
Per contra, learned AGA for the respondent would support the impugned orders and submit 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 orders will indicate that the impugned order has been passed without considering the reply filed by the petitioner and without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the Respondent failing to consider the reply filed by the petitioner as well to provide an opportunity for the petitioner to provide a reasonable opportunity to produce necessary documents, by adopting a justice oriented approach and in order to provide an opportunity to the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the respondent for reconsideration afresh, in accordance with law by issuing certain directions.
In the result, I pass the following: ORDER i) The Writ Petition is allowed; HC-KAR NC: 2025:KHC:51783 ii) The impugned order passed by the respondent at Annexure-A dated 19.05.2023 is hereby set aside; iv) The matter is remitted back to the respondent for reconsideration afresh, from the stage of considering the reply dated 24.04.2023 submitted by the petitioner, in accordance with law. v) The petitioner is directed to appear before the respondent on 12.01.2026, without awaiting further notice; failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders.
v) The petitioner is at liberty to submit additional reply/ documents and upon the petitioner submitting additional reply along with relevant documents the respondent shall afford a reasonable opportunity of personal hearing to the petitioner and hear him and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE
BMC List No.: 2 Sl No.: 87
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.