- 1 - NC: 2025:KHC:11599 WP No. 3091 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.3091 OF 2024 (T-RES) BETWEEN: HIKAL LTD A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REPRESENTED BY THE AUTHORIZED SIGNATORY, SHRI TARAK BANERJEE, S/O SHRI KALIDAS BANERJEE AGED ABOUT 53 YEARS, HAVING OFFICE AT 82/A, KIADB INDUSTRIAL AREA JIGANI, ANEKAL, BENGALURU-560105. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)-2 SOUTH ZONE, ROOM NO.201 2ND FLOOR, ‘B’ BLOCK, VTK-2 KORAMANGALA BENGALURU-560047. …RESPONDENT (BY SRI. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED SHOW CAUSE NOTICE BEARING NO.ADCOM (ENF)/SZ/DCCT-02/INS- 01/2023-24 895 (RFN.MA2911 2323 23736) DTD 29.11.2023 ANNEXURE-A ISSUED BY THE RESPONDENT AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:11599 WP No. 3091 of 2024 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “(a) Issue a writ in the nature of mandamus or any other writ to quash impugned show cause notice bearing No.ADCOM (ENF)/SZ/DCCT-02/INS-01/2023-24 895 (RFN: MA 2911 2323 23736) dated 29.11.2023 (Annexure – A) issued by the respondent; (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice. 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. After arguing the matter for sometime, learned counsel for the petitioner submits that petitioner has already submitted a reply and that the petitioner would file a fresh / new reply along with documents to the impugned Show Cause Notice and the respondent may be directed to consider the same and pass appropriate orders after giving sufficient and reasonable opportunity to the petitioner and hear it, in accordance with law. 4. Per contra, learned AGA for the respondent submits that if petitioner files a fresh reply along with documents, they will consider the same and pass appropriate orders. 5 The said submissions are placed on record. - 3 - NC: 2025:KHC:11599 WP No. 3091 of 2024 6. In the result, I pass the following: ORDER (i) The petition is hereby disposed of. (ii) Liberty is reserved in favour of the petitioner to file its reply, pleadings, documents, etc., before the respondent, who shall consider the same and pass appropriate orders in accordance with law. (iii) Till respondent passes appropriate orders, no precipitative / coercive steps shall be taken by the respondent. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 32