- 1 - NC: 2025:KHC:15268 WP No. 10350 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 10350 OF 2025 (T-RES) BETWEEN: M/S SIDDARTH INDUSTRIAL SUPPLIERS ROOM NO.2, LEFT SIDE PORTION OF SITE NO.11/A, 4TH MAIN, 4TH CROSS, WEST OF CHORD ROAD, INDUSTRIAL TOWN, RAJAJINAGAR, BENGALURU-560 044. (PROPRIETORSHIP CONCERN, REPRESENTED BY RAJENDRA KUMAR JAIN, SOLE PROPRIETOR, C/O PUKHRAJ JAIN, AGED ABOUT 58 YEARS). …PETITIONER (BY SRI. Y C SHIVAKUMAR, ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAXES DGSTO-2, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, NEAR GOPALAN ARCADE MALL, RAJAJESHWARI NAGAR, BENGALURU-560 098. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-2.5, DGSTO-2, NO.642, 2ND FLOOR, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, NEAR GOPALAN MALL, RAJAJESHWARI NAGAR, BENGALURU-560 098. …RESPONDENTS (BY SMT. JYOTI M. MARADI, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15268 WP No. 10350 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ADJUDICATION ORDER NO.DCCT(a)-2.5/NO.120/2023- 24, DATED 29-06-2024 AS AT ANNEXURE-A PASSED BY RESPONDENT NO.2 AND SUMMARY OF THE ORDER DATED 29-06-2024 (REFERENCE NO.ZD290624141025J) AS AT ANNEXURE-A1 PASSED BY RESPONDENT NO.2 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 ORAL ORDER In this petition, petitioner is seeking for the following reliefs: “(a) Issue a writ of certiorari or any other writ or order or direction in the nature of certiorari quashing the impugned adjudication order No.DCCT(a)-2.5/No:120/2023-24, dated 29.06.2024 as at Annexure-A passed by Respondent No.2 and Summary of the Order dated 29.06.2024 (Reference No.ZD290624141025J) as at Annexure-A1 passed by Respondent No.2.. (b) Issue a writ of mandamus or any other writ or order or direction in the nature of writ of mandamus relegating the matter to the level show cause notice that is, before the respondent No.2, as held by the co-ordinate bench in similar circumstances; - 3 - NC: 2025:KHC:15268 WP No. 10350 of 2025 (c) Grant any other relief that this Hon’ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity.” 2. Heard learned Counsel for the petitioner and learned HCGP 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 2018 to March 2019. 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 reply to the same and consequently, the respondent proceeded to pass the impugned order at Annexure A dated 29.06.2024, which is assailed in the present petition. 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 - 4 - NC: 2025:KHC:15268 WP No. 10350 of 2025 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 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 - 5 - NC: 2025:KHC:15268 WP No. 10350 of 2025 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 29.06.2024 and Summary of the Order dated 29.06.2024 at Annexure-A1 are hereby set aside; 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 12.05.2025 on which date, he shall submit his reply to the show cause notice along with relevant documents. - 6 - NC: 2025:KHC:15268 WP No. 10350 of 2025 v) The petitioner is directed to deposit 10% of the tax amount before 12.05.2025. vi) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 12.05.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. vii) It is made clear that if he does not appear on 12.05.2025 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. viii) 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. ix) All rival contentions are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 36