- 1 - NC: 2025:KHC:11847 WP No. 5292 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.5292 OF 2025 (T-RES) BETWEEN: ATC COMMERCIAL REP. BY ITS PREOPRIETOR SHRI SYED APSAR ALI SON OF SHRI SYED ANWAR SAB AGED ABOUT 41 YEARS HAVING BUSINESS AT SHOP NO.1 6TH MAIN APMC YARD , BATAWADI TUMKUR – 572 103. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) DGSTO-6 VANIJYA THERIGE SANKIRNA SIDDARAMESHWARA EXTENSION JAYANAGAR EAST TUMKUR – 572 103. …RESPONDENT (BY SMT. JYOTHI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING NO. AUDIT TMK/ /2023-24 DATED 21.03.2024 (ANNX-A) PASSED BY THE RESPONDENT. 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 Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:11847 WP No. 5292 of 2025 ORAL ORDER In this petition, petitioner seeks the following reliefs: “i) Issue a writ in the nature of certiorari or any other writ / to quash the impugned order bearing No.Audit TMK/ / 2023- 24 dated 21.03.2024 (Annexure – A) passed by the respondent. ii) 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 HCGP for the respondent and perused the material on record. 3. Learned counsel for the petitioner submits that the Show Cause Notice in Form GST-DRC-01A dated 03.10.2023 were not communicated or served upon the petitioner and it was not aware of the said proceedings. So also, physical copies of the aforesaid notices were not communicated to the petitioner and consequently, it was not in a position to submit a reply to the same or contest the proceedings, which culminated in the impugned ex-parte order. It is submitted that the petitioner was not aware of the impugned proceedings till it received a notice from the banker of the petitioner stating that the respondent had directed the bank to attach the petitioner’s bank accounts. The learned counsel for the petitioner further submitted that the inability and omission on the part of the petitioner to submit reply to the Show Cause Notice and contest the proceedings was due to bonafide reasons, unavoidable - 3 - NC: 2025:KHC:11847 WP No. 5292 of 2025 circumstances and sufficient cause and submits that if one more opportunity is provided by setting aside the impugned order, the petitioner would submit a reply to the Show Cause Notice and contest the proceedings. 4. Per contra, learned AGA for the respondent submits that the notice of the impugned proceedings was issued to the last known address of the petitioner and submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the material on record discloses that the respondent has passed the impugned order as a result of the ex-parte proceedings in which the petitioner did not contest and not submitted his reply to the show cause notice nor participated in the proceedings on account of the notice being served to the previous address of the petitioner from where the petitioner has now vacated the said premises. Under these circumstances, in the light of the specific assertion on the part of the petitioner that the inadvertence and omission to appear before the respondent and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, it is just and appropriate to adopt a justice oriented approach and set aside the impugned order and remit the matter back to the respondent for - 4 - NC: 2025:KHC:11847 WP No. 5292 of 2025 reconsideration afresh in accordance with law by issuing certain directions. 6. The result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure – A dated 21.03.2024 is hereby set aside. (iii) Matter is remitted back to the respondent for reconsideration afresh, in accordance with law. (iv) Petitioner is directed to appear before the respondent on 21.04.2025 without awaiting further notice from the respondent. (v) Petitioner is directed to file the objections, documents, etc., to the Show Cause Notice and the respondent is directed to proceed further from that stage and dispose of the proceedings after providing sufficient and reasonable opportunity to the petitioner, in accordance with law. (vi) It is made clear that if petitioner does not appear on 21.04.2025 and does not file objections along with the document on that day, the present - 5 - NC: 2025:KHC:11847 WP No. 5292 of 2025 order shall stand automatically revoked without reference to the Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 1 Sl No.: 124