- 1 - NC: 2025:KHC:12201 WP No. 6980 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. 6980 OF 2025 (T-IT) BETWEEN: MR. GOPAL RAM SON OF MR. SHANKAR LAL AGED ABOUT 25 YEARS, HAVING PLACE OF BUSINESS AT NO.17, GROUND FLOOR SARJAPURA MAIN ROAD BENGALURU – 560 035 …PETITIONER (BY SRI. SYED KHAMRUDDIN, ADVOCATE) AND: COMMERCIAL TAX OFFICER LGSTO 015- BENGALURU VTK 2 ‘A’ BLOCK 1ST FLOOR KORAMANAGALA BENGALURU - 560 047 …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE UNDER SECTION 46 DATED 30.07.2024 BEARING REFERENCE NO. ZA290724184673Z ISSUED BY THE RESPONDENTS (ANNEXURE - A), AND ETC. 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 LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12201 WP No. 6980 of 2025 ORAL ORDER In this petition, petitioner seeks for the following reliefs: “i) Quash the Notice under Section 46 dated 30.07.2024 bearing Reference No. ZA290724184673Z Issued by the Respondent (Annexure - A) ii) Quash the Ex-Parte Assessment Order dated 17.08.2024 together with Form GST ASMT 13 and Summary of the Order in dated 17.08.2024 all issued by the Respondent (Annexure B Ref No 29DTQPR3738J1ZE, B1 Ref No. ZD290824062767P and B2 Ref No. ZD290824062767P) iii) Direct the Respondent to refund the amount of Rs.5,15,028 recovered pursuant to the impugned Order at Annexure B Ref No 29DTQPR3738J1ZE. iv. Pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.” 2. A perusal of the material on record will indicate that on 30.07.2024, respondent issued a notice under Section 46 of KGST Act calling upon the petitioner to file returns within 15 days. Since the petitioner did not file the returns within the aforesaid period of 15 days, respondent proceeded to pass the impugned assessment order dated 17.08.2024 following by initiating recovery proceedings - 3 - NC: 2025:KHC:12201 WP No. 6980 of 2025 against the petitioner, who is before this Court by way of the present petition. 3. Learned counsel for the petitioner submits that if an opportunity is provided to the petitioner, the petitioner would file his returns and pay requisite taxes, the respondent may be directed to consider the same and proceed further in accordance with law and by directing the respondent not to take precipitative/coercive steps till appropriate orders are passed by the respondent. 4. Per contra, learned AGA for the respondent submits that if the petitioner files his return and pays the tax within time stipulated by this Court, the respondent shall consider and pass appropriate orders in accordance with law. 5. In view of the aforesaid facts and circumstances of the case and submissions made by both sides, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to file returns and pay taxes within a period of four weeks from today. If the petitioner files return and pay taxes as stated supra within a period of four weeks from today, the respondent shall consider the same and proceed further and take - 4 - NC: 2025:KHC:12201 WP No. 6980 of 2025 appropriate decision/pass appropriate orders in accordance with law. 6. It is further directed that till the respondent takes appropriate decision and pass appropriate orders as stated supra, respondent shall not take any further precipitative/coercive steps against the petitioner. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 98