BharatTaxGST

M/S R V Bhadraiah And Sons vs. Chief Secretary

Original PDF →
WP/14382/2025HC KarnatakaGSTCNR KAHC01032803202524 October 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. SURESHA N., ADVOCATEFor Respondent: SMT. JYOTI M. MARADI, HCGP

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:42187 WP No. 14382 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 14382 OF 2025 (T-RES) BETWEEN: M/S R V BHADRAIAH AND SONS NO. 05, 181/Y, 12TH MAIN ROAD, 3RD BLOCK, BASHYAM CIRCLE, RAJAJINAGAR BANGALORE – 560 010 REPRESENTED BY R. B. SHIVAKUMAR, S/O R. V. BHADRAIAH, AGED 50 YEARS – PARTNER PARTNERSHIP …PETITIONER (BY SRI. SURESHA N., ADVOCATE) AND: 1. CHIEF SECRETARY VIDHANA SOUDHA, STATE OF KARNATAKA, BENGALURU – 560 001 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES 2,7,DGSTO - 2, NO 642, 2ND FLOOR, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, GOPALA ARCADE MALL, RAJA RAJESHWARI NAGARA BENGALURU – 560 008 …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ADJUDICATION ORDER DATED 18.12.2023 PASSED BY RESPONDENT NO.2 AT ANNEXURE-A. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42187 WP No. 14382 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs: “a) Issue a Writ of Certiorari or any other appropriate writ or order quashing the adjudication order dated 18.12.2023 passed by respondent No.2 bearing N. DRC-07/ARN/Case Id: AD2909230294104 at Annexure-A. b) Pass such other order(s) as may be deemed just and proper in the circumstances of the case, in the interest of justice and equity.”

2.

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

3.

A perusal of the material on record will indicate that pursuant to issuance of pre-intimation in Form DRC-01A dated 29.10.2022, the respondent issued show-cause notice in Form DRC-01 dated 19.11.2022 to the petitioner, who did not submit any reply to the same. Under these circumstances, the respondent proceeded to pass the impugned exparte adjudication order dated 18.12.2023 under Section 73(9) of the CGST/KGST Act, aggrieved HC-KAR NC: 2025:KHC:42187 by which the petitioner is before this court by way of the present petition.

4.

It is a specific contention of the petitioner that he did not receive the aforesaid notices, orders etc, and due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit reply and contest the proceedings and as such, it is necessary that the impugned order dated 18.12.2023 is liable to be set aside and the matter be remitted back to respondent No.2 for reconsideration afresh from the stage of petitioner submitting reply to the show cause notice and to proceed further in the matter.

5.

Per contra learned HCGP for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.

6.

A perusal of the material on record will indicate that though several contentions have been urged by both sides in support of their respective claims, it is an undisputed fact and a matter of record that the petitioner did not submit any reply to the notices issued by the respondents nor did he participate in the HC-KAR NC: 2025:KHC:42187 impugned proceedings, which culminated in the impugned exparte adjudication order in the absence of the petitioner. Under these circumstances, in order to provide one more opportunity to the petitioner to submit reply to the show cause notice and contest the proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure A dated 18.12.2023 and remit the matter back to respondent No.2 for reconsideration afresh from the stage of the petitioner submitting reply to the show cause notice and contest the proceedings in accordance with law, subject to payment of cost of Rs.15,000/-.

7.

In the result, I pass the following: ORDER (i) The petition is allowed, subject to payment of cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. (ii) The impugned order at Annexure-A dated 18.12.2023 passed by respondent No.2 is hereby quashed. (iii) The matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law from the HC-KAR NC: 2025:KHC:42187 stage of petitioner submitting its reply to the show-cause notice dated 19.11.2022. (iv) The petitioner shall appear before respondent No.2 on 24.11.2025 without awaiting further notice from the respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. (v) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by respondent No.2, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law. (S.R.KRISHNA KUMAR) JUDGE

BMC List No.: 3 Sl No.: 79

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.