- 1 - NC: 2025:KHC:15381 WP No. 10084 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. 10084 OF 2025 (T-RES) BETWEEN: M/S EXCELLENT ENGINEERING WORKS, SPL-03, KSSIDC INDUSTRIAL AREA, PHASE-2, JIGANI LINK ROAD, BOMMASANDRA, BENGALURU-560 099 (A PARTNERSHIP FIRM, REPRESENTED BY MANOJ KUMAR JAIN, S/O MOTI CHAND JAIN, MANAGING PARTNER, ABOUT 58 YEARS, RESIDING AT NO.878, MANBHAV, 1ST ‘C’ MAIN ROAD, S.T.BED EXTENSION, NEAR MAHARAJA SIGNAL, 4TH BLOCK, KORAMANGALA, BENGALURU – 560 095. …PETITIONER (BY SRI. Y.C.SHIVAKUMAR, ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAXES DGSTO-4, 6TH FLOOR, BMTC COMPLEX, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. 2. THE COMMERCIAL TAX OFFICER, LGSTO-26, ROOM NO.624, 6TH FLOOR, BMTC COMPLEX, 6TH BLOCK, KORAMANGALA, BENGALURU – 560 095. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:15381 WP No. 10084 of 2025 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-26, ROOM NO.624, 6TH FLOOR, BMTC COMPLEX, 6TH BLOCK, KORAMANGALA, BENGALURU - 560 095. …RESPONDENTS (BY SMT. JYOTHI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER OF ADJUDICATION IN REF NO. CTO/LGSTO-26/3BVSR1/FILE NO. 19/2023- 24 DTD 12.03.2024 AS AT ANX-A1 PASSED BY THE R-2 AND ETC. 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: “a. Issue a Writ of Certiorari or any other Writ or Order or direction in the nature of Certiorari quashing the impugned Order of Adjudication in Reference No.CTO/LGSTO-26/33BVSR1/File No.19/2023-24, dated; 12.03.2024, as at ANNEXURE-A1, passed by Respondent No.2. b. Issue a Writ of Certiorari or any other Writ or Order or direction in the nature of Certiorari quashing the Endorsement T.No.03/END/2024-25, dated: 09.01.2025 as at ANNEXURE-A2, passed by Respondent-3. c. Issue a writ of mandamus or any other writ or order or direction in the nature of writ of mandamus - 3 - NC: 2025:KHC:15381 WP No. 10084 of 2025 relegating the matter to the level show cause notice, that is, before the respondent No.2; and d. 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 the learned counsel for the petitioner and the learned HCGP for respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 03.11.2023, the respondent issued Form ASMT-10 notice calling for explanation as to the difference/discrepancy between Form GSTR3B and Form GSTR1 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 A1. Pursuant to the said order, the petitioner filed an application for rectification of the said order, which was apparently rejected by respondent No.3 by a way of Endorsement which are assailed in the present petition. 4. Learned counsel for the petitioner submits that due to bonafide reasons and unavoidable circumstances and sufficient cause, the petitioner could not submit his reply to the show cause - 4 - NC: 2025:KHC:15381 WP No. 10084 of 2025 notice and the impugned ex-parte order deserves to be quashed and the matter 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 pass appropriate orders. It is therefore submitted that the impugned order and endorsement deserves to be quashed. 5. Per contra, learned HCGP for the respondents would support the impugned order and endorsement and submits that there is no merit in the petition and that 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 order has been passed without hearing the petitioner. Under these circumstances, in view of the specific assertion on the part of the petitioner that its inability and omission to submit the reply to the show cause notice and participate in the proceedings was due to bona fide reasons, unavoidable - 5 - NC: 2025:KHC:15381 WP No. 10084 of 2025 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 petition is allowed; (ii) The impugned order at Annexure - A1 dated 12.03.2024 passed by respondent No.2 and the impugned endorsement at Annexure - A2 dated 09.01.2025 issued by respondent No.3 are hereby set aside; (iii) The matter is remitted back to the concerned respondent for reconsideration afresh from the stage of the petitioner submitting its reply to the Show Cause Notice dated 06.12.2023 in accordance with law subject to the petitioner depositing 10% of the - 6 - NC: 2025:KHC:15381 WP No. 10084 of 2025 total tax demand with the respondents on or before 12.05.2025. (iv) Petitioner shall appear before the respondent No.2 on 12.05.2025 on which date, petitioner shall submit its 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 12.05.2025, the respondent/s shall provide reasonable opportunity to the petitioner and hear it and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 79