- 1 - NC: 2025:KHC:11845 WP No. 8215 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.8215 OF 2025 (T-RES) BETWEEN: M/S. SAIBINI INORGANIC REGISTERED PARTNERSHIP FIRM 19, 1ST FLOOR, GOKUL BUILDING, 6TH MAIN ROAD, GANDHINAGAR, BENGALURU - 560 009. REPRESENTED BY ITS PARTNER KASTURI PRABODH PAI S/O KASTURI VASUDEV PAI AGED ABOUT 46 YEARS OFFICE AT SRO MILLS COMPOUND, BOLOOR, MANGALURU – 575 003. …PETITIONER (BY SRI. VINITH M., SRI. S. DANUSH, ADVOCATES FOR SRI. P B HARISH., ADVOCATE) AND: COMMERCIAL TAX OFFICER (AUDIT) 1.6 DGSTO-1, BENGALURU ROOM NO.44, 5TH FLOOR, TTMC, BMTC BUILDING, YESHWANTHPURA, BENGALURU – 560 022. …RESPONDENT (BY SRI.HEMAKUMAR K., AGA) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:11845 WP No. 8215 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE ISSUED BY THE RESPONDENT IN FORM GST DRC 01 VIDE REFERENCE NO.ZD2901250217696 UNDER SECTION 74(1) OF THE KGST ACT, 2017 VIDE NO.CTO(AUDIT) 1.6/GST(A)/T.NO.624/2024-25 DATED 07/01/2025 VIDE ANNEXURE-A. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “i. Issue a writ of certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the Show Cause Notice issued by the Respondent in Form GST DRC 01 vide Reference No.ZD2901250217696 under section 74(1) of the KGST Act, 2017 vide No. CTO(Audit) 1.6/GST(A)/T.No.624/2024-25 dated 07.01.2025 vide Annexure-A. ii. Pass any other order or orders as this Hon’ble Court deems fit and proper in the facts and circumstances of the present case.” 2. Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention to the proceedings initiated by the respondent under Section 73 of the KGST Act in order to point out that an adjudication order under Section 73(9) - 3 - NC: 2025:KHC:11845 WP No. 8215 of 2025 has been passed by the Commercial Tax Officer (Audit)-1.2, DGSTO-1, Bengaluru on 30.04.2024 under which, the said officer thereto has proceeded as against the petitioner. It is the grievance of the petitioner that subsequent to initiating the proceedings by the officer as against the petitioner under Section 73 of the KGST Act, the respondent herein has initiated fresh proceedings under Section 74 in relation to the very same issue and facts and circumstances, which is impermissible in law and as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned AGA for the respondent submits that the aforesaid proceedings is initiated by the officer, who is different from the respondent herein and as such, the present petition may be disposed of reserving liberty in favour of the petitioner to submit a reply to the Show Cause Notice by bringing to the notice of the respondent herein about the proceedings so as to enable the respondent to proceed further, in accordance with law. 5. In view of the aforesaid facts and circumstances and the undisputed fact that the petitioner so far has not submitted any reply to the Show Cause Notice dated 07.01.2025 issued by the respondent, I deem it just and appropriate to dispose of this petition - 4 - NC: 2025:KHC:11845 WP No. 8215 of 2025 by directing the petitioner to submit a reply to the Show Cause Notice along with relevant documents including earlier proceedings and the order dated 30.04.2024 passed by the Commercial Tax Officer (Audit)-1.2, DGSTO-1, Bengaluru, to the notice of the respondent within a period of four weeks from today. If petitioner submits such a reply / documents, etc, before the respondent herein, the respondent herein shall consider the same and proceed further in accordance with law bearing in mind earlier proceedings by Commercial Tax Officer (Audit)-1.2, DGSTO-1, Bengaluru as well as the earlier order dated 30.04.2024. It is made clear that till the respondent herein passes / takes appropriate orders as stated supra, the respondent or any of the authority shall not take precipitative / coercive steps against the petitioner pursuant to the impugned Show Cause Notice. 6. Subject to the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 1 Sl No.: 80