- 1 - NC: 2025:KHC:12105 WP No. 8185 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. 8185 OF 2025 (T-RES) BETWEEN: SRI SIDDALINGESHWARA GRAPHICS NO. 124/1, V-LEGACY HALL ROAD OPP NATIONAL HILLVIEW PUBLIC SCHOOL RAJARAJESHWARI NAGAR BENGALURU-560098 (A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SHRI T. KRISHNA PRAKASH SON OF SHRI THAPASAIAH AGED 43 YEARS) …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2.6 DGSTO-2, 1ST FLOOR KENCHENAHALLI MAIN ROAD RAJARAJESHWARI NAGAR BENGALURU-560098 …RESPONDENT (BY SRI. HEMA KUMAR K, AGA) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER FORM GST DRC-07 BEARING NO. ACCT(A)-2.6/2024-25 DTD 01.08.2024 (ANNX-A) PASSED BY RESPONDENT 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 Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12105 WP No. 8185 of 2025 ORAL ORDER In this petition, petitioner is seeking for the following reliefs: “(a) Issue a writ in the nature of certiorari or any other writ/ to quash the impugned order Form GST DRC-07 bearing No.ACCT (A)-2.6/2024-25 dated 01.08.2024 (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 learned Counsel for the petitioner and learned AGA for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner filed Form GSTR3B for the month of April 2019 to March 2020. The respondent issued Form ASMT-10 notice, calling for explanation as to the difference/discrepancy between Form GSTR3B and Form GSTR2A submitted by the petitioner. Pursuant to the same, the respondent issued show cause notice to the petitioner, who did not submit any rely to the same and consequently, the respondent proceeded to pass the impugned order at Annexure A dated 01.08.2024, which is assailed in the present petition. - 3 - NC: 2025:KHC:12105 WP No. 8185 of 2025 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 matter is remitted back to the respondent for reconsideration of the matter 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 orders deserve to be quashed. 5. Per contra, learned Additional Government Advocate for respondent would support the impugned orders and submit that there is no merit in the petition and the same is liable to be dismissed, especially when the petitioner did not exercise his due diligence in participating in the impugned proceedings. 6. A perusal of the material on record including the impugned orders will indicate that it is an undisputed fact that the - 4 - NC: 2025:KHC:12105 WP No. 8185 of 2025 petitioner did not respond/reply to the show cause notice and the impugned ex-parte orders have 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 orders and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions. 7. In the result, I pass the following: ORDER i) The Writ Petition is allowed; ii) The impugned order passed by respondent at Annexure A dated 01.08.2024, is hereby set aside; - 5 - NC: 2025:KHC:12105 WP No. 8185 of 2025 iii) The matter is 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 28.04.2025 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 28.04.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. vi) It is made clear that if he does not appear on 28.04.2025 and does not file objections along with the document on that day, 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. - 6 - NC: 2025:KHC:12105 WP No. 8185 of 2025 vii) 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. viii) All rival contentions are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 26