M/S Cosmic Strands Epublishing PVT LTD vs. Assistant Commissioner
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER
In this writ petition, the petitioner seeks the following reliefs: “a. Set aside the impugned order dated 24.01.2025 bearing No.ACCT/LGSTO-45/Adj/T.4684/2024- 25 issued by the Respondent under Section 73(9) CGST/KGST Act, 2017 r/w Section 6 and Section 50 of the CGST/KGST Act, 2017 at Annexure-A and all other consequential proceedings by issuing a writ of certiorari or any other Order in the nature of a writ of certiorari; b. Grant any other relief in favour of the petitioner as this Hon’ble court deems fit, in the interest of justice and equity.”
Heard the learned counsel for the petitioner and the learned Additional Government Advocate for respondent and perused the material on record.
Learned counsel for the petitioner submits that the Petitioner had filed its reply dated 20.12.2024 to the show-cause notice dated 26.11.2024 and the respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order at Annexure –A dated NC: 2025:KHC:12106
2025 and the impugned order deserves to be quashed and the matter is 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.
Per contra, learned Additional Government Advocate for respondent would support the impugned order and submit that there is no merit in the petition and the same is liable to be dismissed, especially when the petitioner did not exercise his due diligence in participating in the impugned proceedings.
A perusal of the material on record including the impugned orders will indicate that it is an undisputed fact that the petitioner filed its reply to the show-cause notice and the impugned order has been passed without considering the contentions and documents submitted in the reply. Under these circumstances, in view of the respondent failing to provide a reasonable opportunity for the petitioner of personal hearing by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned NC: 2025:KHC:12106 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;
ii) The impugned order passed by respondent at Annexure –A dated 24.01.2025 is hereby set aside; iii) The petitioner shall appear before the respondent on 28.04.2025 on which date, he shall submit his reply to the show cause notice along with relevant documents. iv) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 28.04.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 29
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.