- 1 - NC: 2025:KHC:11664 WP No. 7928 of 2025 C/W WP No. 6843 of 2025 WP No. 6866 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. 7928 OF 2025 (T-RES) C/W WRIT PETITION NO. 6843 OF 2025 (T-RES) WRIT PETITION NO. 6866 OF 2025 (T-RES) IN WP No. 7928/2025 BETWEEN: GREAT SANDS CONSULTING PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 HAVING OFFICE AT T8 AND T 9, 3RD FLOOR, GEM PLAZA NO.66, INFANTRY ROAD, BENGALURU - 560 011. (REPRESENTED BY THE AUTHORIZED SIGNATORY SHRI K.V. SRINIVASAMURTHY, SON OF SHRI K.V.V. SUBRAMANIAN, AGED 63 YEARS). …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:11664 WP No. 7928 of 2025 C/W WP No. 6843 of 2025 WP No. 6866 of 2025 COMMERCIAL TAXES (AUDIT)-1.9 DGSTO-1, 3RD FLOOR, TTMC-BMTC COMPLEX, YESHWANTHPUR, BENGALURU - 560 052. …RESPONDENT (BY SMT.JYOTHI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING NO.DCCT (AUDIT)-1.9/GST - AUDIT/2024-25 DATED 30/11/2024 (ANNX-A) PASSED BY THE RESPONDENT AND ETC., IN WP NO. 6843/2025 BETWEEN: GREAT SANDS CONSULTING PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 HAVING OFFICE AT T8 AND T 9, 3RD FLOOR, GEM PLAZA NO.66, INFANTRY ROAD, BENGALURU - 560 011. (REPRESENTED BY THE SENIOR MANAGER-INDIRECT TAXES AND AUTHORIZED SIGNATORY SHRI K.V. SRINIVASAMURTHY, SON OF SHRI K.V.V. SUBRAMANIAN, AGED 63 YEARS). …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) - 3 - NC: 2025:KHC:11664 WP No. 7928 of 2025 C/W WP No. 6843 of 2025 WP No. 6866 of 2025 AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1.9 DGSTO-1, 3RD FLOOR, TTMC-BMTC COMPLEX, YESHWANTHPUR, BENGALURU - 560 052. …RESPONDENT (BY SMT.JYOTHI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING NO.DCCT (AUDIT)-1.9/GST- AUDIT/ 2024-25 DATED 30.11.24 (ANNX-A) PASSED BY THE RESPONDENT AND ETC., IN WP NO. 6866/2025 BETWEEN: GREAT SANDS CONSULTING PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 HAVING OFFICE AT T8 AND T 9, 3RD FLOOR, GEM PLAZA NO.66, INFANTRY ROAD, BENGALURU - 560 011. (REPRESENTED BY THE SENIOR MANAGER-INDIRECT TAXES AND AUTHORIZED SIGNATORY SHRI K.V. SRINIVASAMURTHY, SON OF SHRI K.V.V. SUBRAMANIAN, - 4 - NC: 2025:KHC:11664 WP No. 7928 of 2025 C/W WP No. 6843 of 2025 WP No. 6866 of 2025 AGED 63 YEARS). …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1.9 DGSTO-1, 3RD FLOOR, TTMC-BMTC COMPLEX, YESHWANTHPUR, BENGALURU - 560 052. …RESPONDENT (BY SMT.JYOTHI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) QUASH THE IMPUGNED ORDER BEARING NO. DCCT (AUDIT)-1.9/GST- AUDIT/2024-25 DATED 30.11.2024 (ANNEXURE-A) PASSED BY THE RESPONDENT AND ETC., THESE PETITIONS, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 5 - NC: 2025:KHC:11664 WP No. 7928 of 2025 C/W WP No. 6843 of 2025 WP No. 6866 of 2025 ORAL ORDER In these writ petitions, the petitioner seeks the following reliefs: "(a) Issue a writ in the nature of certiorari or any other writ/ to quash the impugned order bearing No.DCCT (Audit)-1.9/GST-Audit/2024-25 dated 30.11.2024 [Annexure-A] passed 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 the learned counsel for the petitioner and learned HCGP for the respondent in all the petitions and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner filed Form GSTR-3B. On 21.08.2024, the respondent issued Form ASMT-10 notice, calling for explanation as to the difference/discrepancy between Form GSTR-3B and Form GSTR- 2A submitted by the petitioner. Pursuant to the same, the respondent issued show cause notice to the petitioner, who did not submit any reply to the same and consequently, the respondent - 6 - NC: 2025:KHC:11664 WP No. 7928 of 2025 C/W WP No. 6843 of 2025 WP No. 6866 of 2025 proceeded to pass the impugned order at Annexure-A dated 30.11.2024, which is assailed in the present petitions. 4. Learned counsel for the petitioner submits that due to bona fide reasons and unavoidable circumstances and sufficient cause, the petitioner could not submit his reply to the show cause notice and the impugned ex-parte orders deserve to be quashed and the matters be remitted back to the respondent for reconsideration afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice and thereafter to pass appropriate orders. It is also submitted that the impugned orders are vitiated on account of non- consideration of the Circular issued by the Central Government, Government of India, bearing No.183/15/2022-GST dated 27.12.2022. It is therefore submitted that the impugned order deserve to be quashed. 5. Per contra, learned HCGP for the respondent would support the impugned order and submit that there is no merit in the petitions and the same is liable to be dismissed, especially when the petitioner did not exercise his due diligence in participating in the impugned proceedings. - 7 - NC: 2025:KHC:11664 WP No. 7928 of 2025 C/W WP No. 6843 of 2025 WP No. 6866 of 2025 6. A perusal of the material on record including the impugned order will indicate that it is an undisputed fact that the petitioner did not respond/reply to the show cause notice and the impugned ex-parte order has been passed without hearing the petitioner. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit the reply to the show cause notice and participate in the proceedings was due to bona fide reasons, unavoidable circumstances and sufficient cause, 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 order and remit these matters back to the respondent for reconsideration afresh in accordance with law by issuing certain directions. In the result, I pass the following: ORDER (i) Writ Petitions are allowed; - 8 - NC: 2025:KHC:11664 WP No. 7928 of 2025 C/W WP No. 6843 of 2025 WP No. 6866 of 2025 (ii) The impugned order passed by respondent at Annexure-A dated 30.11.2024 is hereby set aside; (iii) Matters are remitted back to the respondent for reconsideration afresh in accordance with law, bearing in mind the aforesaid Circular bearing No.183/15/2022-GST dated 27.12.2022; (iv) The petitioner shall appear before the respondent on 21.04.2025 on which date, he shall submit his reply to the show cause notice along with relevant documents. (v) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 21.04.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SMJ List No.: 1 Sl No.: 32