- 1 - NC: 2025:KHC:17232 WP No. 12229 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12229 OF 2025 (T-RES) BETWEEN: M/S NATIONAL READY MIX CONCRETE, PARTNERSHIP FIRM, NO.69/2, 3RD FLOOR, MARUTHI NILAYA, 1ST MAIN ROAD, SHARADAMBA TEMPLE ROAD, BENGALURU – 560 013. REPRESENTED BY ITS PARTNER, MR. MOOLA RAGHUNATH, S/O MOOLA VENKATA REDDY, AGED ABOUT 50 YEARS, OFFICE AT NO.69/2, 3RD FLOOR, MARUTHI NILAYA, 1ST MAIN ROAD, SHARADAMBA TEMPLE ROAD, BENGALURU – 560 013. …PETITIONER (BY SMT. VINITHA M. AND SRI. P. B. HARISH, ADVOCATES) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-6.2, DGSTO-6, 3RD FLOOR, KIADB BUILDING, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BENGALURU – 560 058. …RESPONDENT (BY SRI. HEMA KUMAR K., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION OF APPROPRIATE NATURE TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO STRIKE DOWN Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17232 WP No. 12229 of 2025 AND QUASH THE ORDER OF ADJUDICATION DATED 03.02.2025 IN FORM DRC 07 VIDE REF NO. ZD290225004389B PASSED BY THE RESPONDENT VIDE ANNEXURE-A FOR THE PERIOD FY 2020-21 VIDE ORDER NO. 111/73/2024-25 DATED 03.02.2025. 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, the petitioner seeks for 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 Order of Adjudication dated 03.02.2025 in Form DRC 07 vide Ref No: ZD290225004389B passed by the Respondent vide Annexure-A for the period FY 2020-21 vide Order No: 111/73/2024-25 dated 03.02.2025. 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 counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the Show cause notice dated 26.11.2024, a reminder dated 30.01.2025 issued to the petitioner, letter dated 01.02.2025 was submitted by the petitioner seeking time to file detailed reply to - 3 - NC: 2025:KHC:17232 WP No. 12229 of 2025 Show Cause Notice dated 26.11.2024 along with documents. It is submitted by learned counsel for the petitioner that despite submitting letter dated 01.02.2025, Respondent proceeded to pass the impugned order in hurried manner immediately thereafter on 03.02.2025 without providing sufficient and reasonable opportunity to the petitioner not only under Section 74 of KGST Act, but also in contravention of the principles of natural justice and as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel 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 respondent provided sufficient opportunity and the petitioner did not exercise his due diligence in participating in the impugned proceedings and hence, the petitioner is not entitled to any relief in the present petition. 5. A perusal of the material on record will indicate that though the petitioner had submitted a letter at Annexure-G dated 01.02.2025 requesting time to file a detailed reply along with documents, same has not been considered by the respondents and has proceeded in hurried manner and has passed the impugned - 4 - NC: 2025:KHC:17232 WP No. 12229 of 2025 exparte adjudication order. However, by adopting justice oriented approach and in order to provide one more opportunity to the petitioner to submit the reply to the show cause notice and contest the proceedings, without expressing any opinion on merits/demerits of the rival contentions, I deem it just and appropriate to set-aside the impugned order and remit the matter back to the respondent to the stage of petitioner submitting the reply to the show cause notice and to proceed further in accordance with law. 6. In the result, I pass the following: O R D E R (i) The petition is hereby allowed; (ii) The impugned adjudication order dated 03.02.2025 passed under Section 73 of the KGST Act by the respondent is hereby set-aside. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law. (iv) The petitioner is directed to appear before the first respondent on 19.05.2025 without awaiting further notice from the respondent. - 5 - NC: 2025:KHC:17232 WP No. 12229 of 2025 (v) It is further made clear that in the event petitioner does not appear before respondent on 19.05.2025, 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. (vi) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 111