- 1 - NC: 2025:KHC:17127 WP No. 10725 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.10725 OF 2025 (T-RES) BETWEEN: M/s I SKY AUTOMATIONS PRIVATE LIMITED (FORMERLY KNOWN AS 'I SKY BUILDING AUTOMATIONS PRIVATE LIMITED) (REPRESENTED BY MR. YATHEENDOGU SHETTY KADTHALBETTU)) 2ND FLOOR, NO.160/160A, VIRAYAN, OPP. BOSCH LEARNING CAMPUS, SIR M VISHVESHWARIAH ROAD, VIJAYA BANK LAYOUT, BTM LAYOUT 2ND BLOCK, IV STAGE, BENGALURU, KARNATAKA- 560076 …PETITIONER (BY SRI VENKATANARAYANA G M, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-025, DGSTO-04, TTMC BUILDING, BMTC 6TH FLOOR, 80 FEET ROAD, KORAMANGALA, BANGALORE- 560095 …RESPONDENT (BY SRI HEMAKUMAR.K, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT DECLARING THE IMPUGNED ORDER VIDE REFERENCE NO. ZD290724092796K IN THE ACCT (P)/LGSTO-025/DRC-07/2AVSR3B/2024-25 VIDE FORM GST DRC-07 DTD 29.07.2024 ANNEXED AS ANNEXURE-A PASSED BY THE RESPONDENT AS BEING VOID, ARBITRARY, ILLEGAL, VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE AND TO CONSEQUENTLY SET ASIDE THE SAME AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by MALATESH K C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:17127 WP No. 10725 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner has sought for the following reliefs: “Issue a writ of Mandamus or any other order, or direction declaring the impugned order vide Reference No. ZD290724092796K in the ACCT (P)/LGSTO-025/DRC- 07/2AvsR3B/2024-25 vide FORM GST DRC-07 dated 29.07.2024 annexed as Annexure-A passed by the respondent as being void, arbitrary, illegal, violative of principles of natural justice and to consequently set aside the same. Remand back the matter to the adjudicating authority for fresh consideration.” 2. A perusal of the material on record will indicate that on 26.03.2024, respondent No.1 issued the show cause notice to which the petitioner did not submit any reply, as a result of which, respondent No.1 proceeded further and passed the impugned Order-in-Original dated 29.07.2024 followed by recovery of sum of Rs.11,93,426/- from the Electronic Credit Ledger of the petitioner on 20.01.2025. 3. It is submitted that inability and omission on the part of the petitioner to submit the reply to the show cause notice and - 3 - NC: 2025:KHC:17127 WP No. 10725 of 2025 contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, and as such, it is necessary to provide one more opportunity in favour of the petitioner by setting aside the impugned adjudication Order and remitting the matter to the respondent No.1 for reconsideration, in accordance with law. 4. Per contra, learned Additional Government Advocate submits that there is no merit in the matter and same is liable to be dismissed. 5. A perusal of the impugned adjudication Order dated 29.07.2024 indicate that undisputedly, same is an ex-parte adjudication Order without petitioner submitting reply to the show cause notice or contesting the proceedings. 6. Under these circumstances, by adopting justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it appropriate to set-aside the impugned adjudication Order at Annexure-A dated 29.07.2024 and remit the matter to the respondent to the stage of petitioner submitting reply to the show cause notice and to proceed further in accordance with law. - 4 - NC: 2025:KHC:17127 WP No. 10725 of 2025 7. In the result, I pass the following: ORDER (i) Writ Petition is allowed. (ii) Annexure-A dated 29.07.2024 is hereby set- aside. (iii) Matter is remitted to the respondent for reconsideration afresh, in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents, etc., to the respondent, who shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE kcm List No.: 2 Sl No.: 62