BharatTaxGST

M/S Mesha Associates vs. State Of Karnataka

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WP/11459/2025HC KarnatakaGSTCNR KAHC01025563202517 November 2025Bench: S.R.KRISHNA KUMAR6 pages
For Petitioner: SRI. BHARATH KUMAR V., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:46949 WP No. 11459 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11459 OF 2025 (T-RES) BETWEEN: 1. M/S MESHA ASSOCIATES (A PROPRIETARY CONCERN), HAVING OFFICE AT NEW NO. 815/1, 3RD FLOOR, 19TH CROSS, 2ND STAGE, BSK II STAGE, BENGALURU 560 070, REPRESENTED BY ITS PROPRIETOR, MR. K.V. BHARATH KUMAR S/O K.P. VEERAPPA, AGED ABOUT 51 YEARS. …PETITIONER (BY SRI. BHARATH KUMAR V., ADVOCATE) AND: 1. STATE OF KARNATAKA THROUGH COMMISSIONER OF COMMERCIAL TAXES, HAVING OFFICE AT VANIJYA THERIGE KARYALAYA-1, 1ST FLOOR, GANDHINAGAR, BENGALURU - 560 009 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT-3.6, DGSTO-03, HAVING OFFICE AT BMTC BUILDING, 2ND FLOOR, Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46949 WP No. 11459 of 2025 SHANTHINAGAR, BENGALURU - 560027. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER DTD 20.10.2023 BARING NO. DCCT(A) 3.6/DGSTO- 3/ADJU-49/2023-24 PASSED U/S 73(9) OF THE KGST/CGST ACT 2017 BY THE R-2 ANNX-A AND ETC. 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

1.

In this petition, the petitioner seeks the following reliefs; " a. Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order or directions, quashing the order dated 20.10.2023 bearing file No. DCCT(A)-passed 3.6/DGSTO- 03/ADJU-49/2023-24 under Section 73(9) of the KGST / CGST Act, 2017 by the Respondent No. 2 (Annexure A); b. Grant such other relief that this Hon'ble Court may deem fit, in the facts of the present matter." HC-KAR NC: 2025:KHC:46949

2.

Heard learned counsel for the petitioner and learned Additional Government Advocate for the respondents.

3.

A perusal of the material on record will indicate that the respondents having issued a show cause notice dated 07.09.2023 to the petitioner in relation to the tax period 2018-19, the petitioner did not submit a reply to the same and accordingly, the respondents proceeded to pass the impugned ex parte adjudication order which is assailed in the present petition, on the ground that the same may be set aside and the matter be remitted back to the respondents for reconsideration of fresh evidence to the stage of the petitioner submitting a reply to the show cause notice and to proceed further in accordance with law.

4.

Per contra learned Additional Government Advocate for the respondents would support the impugned order and submit that there is no merit in the petition and the same is liable to be dismissed. HC-KAR NC: 2025:KHC:46949

5.

Though several contentions have been urged by both sides in support of their respective claims, having regard to the specific assertion on the part of the petitioner that his inability and omission of the petitioner to submit a reply to the show cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to set aside the impugned order at Annexure - A and remit the matter back to respondent No.2 for reconsideration afresh in accordance with law, by issuing certain directions.

6.

In the result, I pass the following; ORDER (i) The petition is hereby allowed.

(ii) The impugned order dated 20.10.2023 passed by the second respondent under Section 73(9) of the KGST Act, 2017 at Annexure – A is hereby set aside. HC-KAR NC: 2025:KHC:46949 (iii) The matter is remitted back to the second respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 07.09.2023 issued under section 73(1) of the CGST/KGST Act, 2017 at Annexure – D.

(iv) The petitioner is directed to appear before the second respondent on 15.12.2025 without awaiting further notice from the second 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 second respondent on 15.12.2025 as stated supra, present order shall stand automatically recalled without further orders. HC-KAR NC: 2025:KHC:46949 The amount of the 10% of the tax amount deposited by the petitioner would be subject to the final outcome of the proceedings. (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 4

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.