- 1 - HC-KAR NC: 2025:KHC:23757 WP No. 12713 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 12713 OF 2025 (T-RES) BETWEEN: M/S GRB ENTERPRISES REPRESENTED BY ITS PROPRIETOR SRI. RAGHUNATH BALAJI, S/O RAGHUNATH GOPAL, AGED ABOUT 41 YEARS, NO.1710/28,2ND FLOOR, DR.RAJKUMAR ROAD, RAJAJINAGAR, 3RD STAGE, PRAKASH NAGAR, VISHWANEEDAM POST-560053. …PETITIONER (BY SMT. RAMA P.V. ADVOCATE FOR SRI. SHREEHARI.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1.10), DGSTO 01, 3RD FLOOR, TTMC BUILDING, ROOM NO.33, YESHWANTHAPURA, BANGALORE 560022 2. COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), BENGALURU VANIJYA TERIGE KARYALAYA 2, NEAR KHB GAMES VILLAGE, 80 FT. ROAD, KORAMANGALA, BENGALURU-560095. …RESPONDENTS (BY SRI. K. HEMAKUMAR., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23757 WP No. 12713 of 2025 CERTIORARI OR ANY OTHER SUITABLE WRIT QUASHING THE ORDER UNDER SECTION 73(9) DTD. 23.07.2024 BEARING FILE NO. ACCT.(AUDIT-1-10)(ADJ) 15/2024-25 FOR THE PERIOD 2019-20 ISSUED BY R-1 AND ENCLOSED AS ANNX-G AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari or any other suitable writ quashing the order under section 73(9) dated 23.07.2024 bearing file No. Acct.(Audit-1-10)(Adj) 15/2024-25 for the period 2019-20 issued by Respondent No.1 and enclosed as Annexure-G b. Stay the operation of the Show Cause Notice under Section 73(1) dated 28.05.2024 bearing No. ACCT(AUDIT-1.10)/GST/(ADJ)-15/24-25 & T.No.660-24-25 along with summary of Show Cause Notice in Form GST DRC-01 bearing reference no. ZD290524098714U issued by R1 and enclosed as Annexure F and F1 respectively. c. Grant such other reliefs as this Hon’ble Court may think fit including the cost of this writ petition. 2. Learned counsel for the petitioner submits that the lis in the above matter is covered by the Judgment of - 3 - HC-KAR NC: 2025:KHC:23757 WP No. 12713 of 2025 the Coordinate Bench of this Court passed in M/s Eternity Projects -v- The Deputy Commissioner of Commercial taxes (Audit)-3.2 and others1 and submits that the impugned order has been passed without issuing a notice and or providing an opportunity of hearing to the petitioner. 3. In that view of the matter, I pass the following: ORDER i. The impugned order No. Acct.(Audit-1-10)(ADJ) 15/2024-25 dated 23.07.2025 at Annexure-G passed by the respondent No.1 is set aside. ii. The GST registration of the petitioner shall stand restored. iii. The matter is relegated to the status of show cause notice issued to the petitioner and the petitioner is directed to appear before respondent No.1 on 28.07.2025 at 2.30 p.m. without further notice. 1 WP No.30307/2024 DD 19.11.2024 - 4 - HC-KAR NC: 2025:KHC:23757 WP No. 12713 of 2025 iv. Petitioner shall pay a cost of Rs.25,000/- (Rupees Twenty give thousand only) to the Karnataka State Legal Services Authority, within a period of two weeks from today. v. With the above observations, the petition stands disposed. SD/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 69