M/S Samko Industries Private Limited vs. Assistant 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:- “1. Issue a writ of Certiorari or any other appropriate writ, order or direction, quashing and setting aside the adjudication orders passed under Section 73 of the CGST/KGST Acts issued by the first Respondent Asst. Commissioner of Commercial Tax for FY 2018- 19, namely:
Order No.ACCT/LGTSO-183/CB.Pur/DRC-07/3B vs 2A/T.22101/2023-24 dated 20.03.2024 (Annexure “E”); and Dric-07 Ref.No.ZD2904240573862 dated 23.04.2024 (Annexure “F”).
Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of Justice and equity.”
A perusal of material on record will indicate that the 1st respondent issued an Intimation dated 24.08.2023 calling upon the HC-KAR NC: 2025:KHC:50239 petitioner to submit reply and thereafter, the 1st respondent issued a show-cause notice dated 27.09.2023 under Section 73(1) of the CGST/KGST Act, 2017, to which also the petitioner did not submit any reply. Since the petitioner did not submit its his reply to the said intimation and show-cause notice, the 1st respondent proceeded to pass the impugned order dated 20.03.2024 under Section 73 of the KGST Act, 2017 confirming the total demand of Rs.10,73,412.22/- including the tax, interest and penalty.
Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.
Learned counsel for the petitioner submits that since the aforesaid Intimation and show cause notice were not received by the petitioner, it could not submit replies / documents to and did not resultantly 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 show- cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and HC-KAR NC: 2025:KHC:50239 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.
Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.
Under these circumstances, having regard to the specific assertion on the part of the petitioner that its 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 20.03.2024 and remitting the matter back to the 1st 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 27.09.2023. 7. In the result, I pass the following: ORDER
(i) Petition is hereby allowed. HC-KAR NC: 2025:KHC:50239 (ii) The impugned order at Annexure – E dated 20.03.2024 passed by the 1st respondent under Section 73 of the KGST Act, is hereby set aside.
(iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 27.09.2023. (iv) The petitioner is directed to appear before the 1st respondent on 05.01.2026 without awaiting further notice.
(v) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st 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 1st respondent on 05.01.2026 as stated supra, the present order shall stand automatically recalled without further orders. (S.R.KRISHNA KUMAR) JUDGE
SRL List No.: 2 Sl No.: 67
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.