- 1 - NC: 2025:KHC:18004 WP No. 13237 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 13237 OF 2025 (T-RES) BETWEEN: M/S G CORP POWER PRIVATE LIMITED A PRIVATE LIMITED COMPANY UNDER THE COMPANIES ACT, 2013 HAVING REGISTERED OFFICE AT NO. 81/37, THE HULKUL, LAVELLE ROAD, SHANTHINAGAR, OPP. DAINESE SHOE ROOM, ASHOK NAGAR, BENGALURU 560 001. REPRESENTED BY ITS DIRECTOR SRI ASAGODU SHANOBHAG JAYASIMHA SON OF SRI A S PRAHLADA RAO, AGED ABOUT 72 YEARS. …PETITIONER (BY SRI. SHREEHARI.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES THE PROPER OFFICER UNDER THE CENTRAL/STATE GOODS AND SERVICE TAX ACT, 2017 NO. 19/3, 2ND FLOOR, CUNNINGHAM ROAD, BENGALURU 560 052. 2. COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA) BENGALURU VANIJYA TERIGA KARYALA A BLOCK, 80FT ROAD NEAR K H B GAMES VILLAGE KORAMANGALA BENGALURU – 570 047. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASHING THE INTIMATION U/S 73(5) DATED 02/03/2024 BEARING REFERENCE NO. ZD2903240055025 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:18004 WP No. 13237 of 2025 ALONG WITH THE ANNEXURE THERETO ISSUED BY THE RESPONDENT NO. 1 AND ENCLOSED AS ANNEXURE B. 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 the following reliefs: “a. Issue a writ of certiorari or any other suitable writ quashing the intimation u/s 73(5) dated 02/03/2024 bearing reference no. ZD2903240055025 along with the annexure thereto issued by the Respondent No. 1 and enclosed as Annexure B. b. Issue a writ of certiorari or any other suitable writ quashing the show cause notice u/s 73(1) dated 04/04/2024 bearing No. ACCT/LGSTO/20/T.No./2024-25 along with the summary form DRC 01 bearing reference no. 20290424011103Y issued by the Respondent No. 1 and enclosed as Annexure C. c. Issue a writ of certiorari or any other suitable writ quashing the adjudication order u/s 73(9) dated 30/08/2024 bearing No. ACCT/LGSTO/T.No.201 /2024-25 along with the summary form DRC 07 bearing reference по. ZD290824112107G issued by the Respondent No. 1 and enclosed as Annexure E. d. Grant such other as this Hon'ble Court deems fit in this matter including but not limited to costs of this petition.” - 3 - NC: 2025:KHC:18004 WP No. 13237 of 2025 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. A perusal of material on record will indicate that the respondent No.1 issued a show-cause notice dated 04.04.2024 to the petitioner. The petitioner did not submit any reply/response to the same. Subsequently, respondent No.1 issued a hearing notice on 15.06.2024, to which also the petitioner did not submit any reply. Since the petitioner did not submit his reply to the said show-cause notice and hearing notice, respondent No.1 proceeded to pass the impugned orders both dated 30.08.2024, which are assailed in the present petition. 4. Learned counsel for the petitioner submits that since the petitioner could not discharge the professional fees of the Chartered Accountant, the said Chartered Accountant did not file any reply to the said show-cause notice, which culminated in the impugned ex-parte order. The learned counsel for the petitioner submits that the inability and omission on the part of the petitioner to submit a reply to the show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable - 4 - NC: 2025:KHC:18004 WP No. 13237 of 2025 circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. 5. Per contra, learned AGA for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 6. Though several contentions have been urged by both sides as regards petitioner’s inability and omission to contest the proceedings, it is a matter of record and an undisputed fact that the petitioner did not submit his reply to the show-cause notice nor contested the proceedings, which culminated in the impugned ex- parte order. 7. Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside - 5 - NC: 2025:KHC:18004 WP No. 13237 of 2025 the impugned orders both dated 30.08.2024 and remitting the matter back to respondent No.1 for reconsideration of the matter afresh in accordance with law to the stage of petitioner submitting reply to the impugned show-cause notice dated 04.04.2024. 8. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned orders at annexure-E both dated 30.08.2024 passed by respondent No.1 is hereby set aside, subject to payment of 10% of the tax amount before the concerned respondent(s), which would be subject to the final outcome of the proceedings. (iii) The matter is remitted back to respondent No.1 for reconsideration afresh, from the stage of petitioner submitting its reply to the show-cause notice dated 40.04.2024 at Annexure C and proceed in accordance with law, bearing in mind the pleadings and in accordance with law. - 6 - NC: 2025:KHC:18004 WP No. 13237 of 2025 (iv) Liberty is reserved in favour of the petitioner to produce additional pleadings and documents etc., which shall be considered by the respondent, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC: List No.: 1 Sl No.: 48