- 1 - NC: 2025:KHC:11891 WP No. 738 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 738 OF 2025 (T-RES) BETWEEN: M/S K C SHIVARAM NO.56/1, KADABAGERE, BANGALORE NORTH TALUK, BENGALURU-562 130 (REPRESENTED BY PROPRIETOR K.C. SHIVARAM), …PETITIONER (BY SRI. APRAMEYA K, ADVOCATE FOR SRI. ATUL K ALUR.,ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE. GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU-560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA, KALIDASA ROAD, GROUND FLOOR, GANDHINAGARA, BENGALURU-560 009. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 81, DGSTO-06, 2ND FLOOR, KIADB BLDG, 14TH CROSS, PEENYA, 2ND STAGE, BENGALURU-560 058. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIT-6.7, DGSTO-06, 2ND FLOOR, KIADB BLDG, 14TH CROSS, PEENYA, 2ND STAGE, Digitally signed by MALATESH K C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:11891 WP No. 738 of 2025 BENGALURU-560 058. …RESPONDENTS (BY SMT JYOTHI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER TO QUASH THE ADJUDICATION ORDER PASSED UNDER SECTION 73, DATED 25.03.2024 ISSUED BY THE RESPONDENT-3 ENCLOSED AS ANNEXURE -C, BEARING NO. ACCT/LGSTO-81/R1 VS 3B/2023-24 FOR THE PERIOD 2018-19 IN SO FOR AS THE PETITIONER IS CONCERNED 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. This writ petition is filed for the following reliefs: “(A) issue a writ of certiorari or any other appropriate writ or order to quash the adjudication order passed under section 73, dated 25.03.2024 issued by the Respondent-3 enclosed as ANNEXURE -C, bearing No ACCT/LGSTO-81/R1 vs 3B/2023-24 for the period 2018-19 in so for as the petitioner is concerned. (B) issue a writ of certiorari or any other appropriate writ or order to quash the demand in DRC 07, dated 25/03/2024 issued by the Respondent-3 for the assessment year 2018-19, bearing Ref по. ZD290324064598W at ANNEXURE -D in so for as the petitioner is concerned. (C) issue a writ of certiorari or any other appropriate writ or order to quash the order dated 30.04.2024 issued by the Respondent-4 enclosed as ANNEXURE -F, bearing No ACCT (A)-6.7/DGSTO- 6/73/2024-25 for the period 2018-19 in so for as the petitioner is concerned. (D) issue a writ of certiorari or any other appropriate writ or order to quash the demand in DRC 07, dated 30/04/2024 issued by the Respondent-4 for the assessment year 2018-19, bearing Ref. no.ZD290424081569U at ANNEXURE-G insofar petitioner is concerned. - 3 - NC: 2025:KHC:11891 WP No. 738 of 2025 AND E) Grant such other reliefs as this Hon'ble High Court may think fit including the cost of this writ petition. “ 2. Heard the learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that in the first instance, respondent No.3 issued a show cause notice vide Annexure-B dated 25.1.2024 to the petitioner who did not submit any reply to the same and as such, respondent No.3 proceeded further and pass the impugned order at Annexure-C dated 25.03.2024 followed by the impugned demand notice at Annexure- D dated 30.1.2024 which are assailed in the present petition. Meanwhile, in addition to the aforesaid proceedings initiated by respondent No.3, the respondent No.4 also initiated parallel/simultaneous proceedings in relation to the very same subject matter/cause of action against the petitioner by issuing show cause notice Annexure-E dated 30.1.2024 to which also the petitioner did not submit any reply thereby culminating in the impugned order at Annexure-F dated 30.04.2024 followed by a demand notice at Annexure-G dated 30.04.2024, which is also assailed in the present petition. - 4 - NC: 2025:KHC:11891 WP No. 738 of 2025 4. Though several contentions have been urged by both sides in support of their respective claims, having regard to the material on record which discloses that respondent Nos.3 and 4 have instituted separate/parallel/simultaneous proceedings against the petitioner in relation to the very same subject mater/cause of action which is impermissible in law against the petitioner, in the light of the fact that petitioner did not submit any reply to the show cause notice at Annexure-B dated 25.01.2024 which was earlier in point of time issued by respondent No.3 which was the earliest show cause notice, I deem it just and appropriate to set aside Annexure - B dated 25.01.2024, Annexure – C dated 25.03.2024, Annexure-D dated 25.03.2024, Annexure-E dated 30.01.2024, Annexure-F dated 30.04.2024 and Annexure-G dated 30.04.2024 and remit the matter to the stage of petitioner submitting reply to the show cause notice at Annexure-B dated 25.1.2024 and with direction to respondent No.3 to provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. Hence, the following - 5 - NC: 2025:KHC:11891 WP No. 738 of 2025 ORDER i. Writ petition is allowed. ii. Annexure - B dated 25.01.2024, Annexure – C dated 25.03.2024, Annexure-D dated 25.03.2024, Annexure- E dated 30.01.2024, Annexure-F dated 30.04.2024 and Annexure-G dated 30.04.2024 are set aside. iii. Matter is remitted back to the stage of the petitioner submitting reply, documents etc., to the show cause notice Annexure-B dated 25.01.2024 and to proceed further in accordance with and with direction to respondent No.3 to provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. iv. Petitioner is directed to appear on 28.04.2025 without awaiting further notice. v. It is further made clear that in the event petitioners do not appear on 28.04.2025 the present order shall stand automatically recalled/cancelled and the present petition shall stand revived/ restored without further orders and without reference to the Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE BS List No.: 1 Sl No.: 13