- 1 - HC-KAR NC: 2025:KHC:23410 WP No. 10898 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 10898 OF 2025 (T-RES) BETWEEN: M/S ADO (INDIA) PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT 580, AGARWAL MILLENNIUM TOWER-2, NETAJI SUBHASH PLACE PITAMPURA, DELHI-110 034 REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. ANAND KUMAR …PETITIONER (BY SRI. NISCHAL DEV B.R, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 4.10, DGSTO-4, 5TH FLOOR, BMTC BUILDING, TTMC, RAJENDRANAGAR, KORAMANGALA BENGALURU-560 095 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-27, 6TH FLOOR, BMTC BUILDING, TTMC RAJENDRANAGAR, KORAMANGALA BENGALURU-560 095 3. DEPARTMENT OF COMMERCIAL TAXES SOUTH ZONE, ROOM NO.308, 3RD FLOOR Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23410 WP No. 10898 of 2025 V.T.K -2 BUILDING, NATIONAL GAMES VILLAGE, RAJENDRANAGAR KORAMANGALA BENGALURU-560 047 REPRESENTED BY ITS COMMISSIONER …RESPONDENTS (BY SMT. JYOTI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER ORDER OR WRIT OF LIKE NATURE QUASHING THE IMPUGNED ORDER DATED 26.06.2024 (ANNEXURE A) ISSUED BY RESPONDENT NO.2 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner-company is before this Court contending that no notice had been issued to the petitioner before the impugned orders were passed. 2. Apart from that, learned counsel for the petitioner submits that the quantification of the statutory liability on the basis of the inspection finding is not proper, inasmuch as many of the so called employees - 3 - HC-KAR NC: 2025:KHC:23410 WP No. 10898 of 2025 are not employees but are wife and children of one of the directors who are not working with the company. 3. Since there is no notice to the petitioner-company, which has been placed on record indicating that before the impugned order was passed, the petitioner-company was notified, I am of the considered opinion that the petitioner has to be given an opportunity to submit necessary documents in support of the claim of the petitioner to controvert the allegation made against the petitioner. 4. In that view of the matter, I pass the following order, ORDER i) Writ petition was allowed. ii) A writ of certiorari was issued by impugned order dated 26.06.2024 bearing reference No.ACCT/ LGSTO- 27/ 2Avs3B/ 2024 - 25 at Annexure-A passed by respondent No.2, impugned order dated 30.08.2024 bearing reference No.ACCT (Audit) - - 4 - HC-KAR NC: 2025:KHC:23410 WP No. 10898 of 2025 4.10/ S-73/ F-38/ 2024 - 2025 at Annexure-B passed by respondent No.1, impugned order dated 20.09.2024 bearing reference No.ACCT (Audit) - 4.10 /S-73 /F-39/ 2024-2025 at Annexure-C passed by respondent No.1, impugned order dated 20.09.2024 bearing reference No.ACCT (Audit) - 4.10/ S-73/ F-40 / 2024-2025 at Annexure-D passed by respondent No.1 and impugned order dated 27.01.2025 bearing reference No.ACCT/LGSTO-27/2Avs3B/64/DRC- 07/ 2024-25 at Annexure-E passed by respondent No.1 are quashed. The matter is remitted to respondent No.2 for a fresh consideration. Since the order is passed in the presence of the both the counsels, the petitioner shall appear before respondent No.2 on 15.07.2025 at 2.30 p.m. without requirement of further notice. iii) The GST registration of petitioner shall stand restored. iv) Petitioner shall pay cost of Rs.25,000/- to the Karnataka State - 5 - HC-KAR NC: 2025:KHC:23410 WP No. 10898 of 2025 Legal Service Authority with a period of Two weeks from today. v) Pending I.A. stand disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE CR List No.: 2 Sl No.: 7