- 1 - NC: 2025:KHC:14543 WP No. 15486 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 15486 OF 2024 (T-RES) BETWEEN: TRIAD FUEL ENGINEERING PRIVATE A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 REPRESENTED BY SHRI SATHISH B B AUTHORIZED SIGNATORY AGED 35 YEARS, SON OF SHRI BOMMAYYA B HAVING OFFICE AT NO.2373B, SMS ARCADE, 4TH FLOOR, 1ST MAIN, VIJAYANAGARA CLUB ROAD VIJAYANAGARA, BENGALURU – 560 049. …PETITIONER (BY SRI. JEEVAN.J.NEERALGI, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.4) VAT DIVISION-II, ROM NO.606, VTK-2(B BLOCK) 800 FEET ROAD, NEAR NATIONAL GAMES VILLAGE KORAMANGALA BENGALURU – 560 047. …RESPONDENT (BY SMT. JYOTHI.M.MARADI, HCGP) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER WRIT TO QUASH IMPUGNED THE IMPUGNED RE-ASSESSMENT ORDER DATED 19.11.2015 VIDE ANNEXURE-A PASSED BY THE RESPONDENT THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:14543 WP No. 15486 of 2024 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “ (a) Issue a writ in the nature of mandamus or any other writ to quash impugned the impugned Re-Assessment order dated: 19.11.2015 (Annexure-A) passed by the Respondent. (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that the aforesaid proceedings initiated by the respondent against the petitioner, petitioner remained ex-parte and the same culminated in the impugned ex-parte order at Annexure-A dated 19.11.2015. It is the specific contention of the petitioner that even according to the impugned order, the respondent did not serve the petitioner, but in the light of the Endorsement to the effect “addressee left”, the respondent has proceeded to pass the impugned ex-parte assessment order which became known to the petitioner only in the - 3 - NC: 2025:KHC:14543 WP No. 15486 of 2024 year March, 2024, when he received recovery notice from the respondent. It is therefore submitted that an opportunity is to be provided in favour of the petitioner by setting aside the re- assessment order and remitting the matter back to the respondent for reconsideration afresh. 4. A perusal of the impugned order will indicate that the petitioner was placed ex-parte by the respondent, pursuant to the postal endorsement “addressee left” and only on the basis of call notice said to have been issued to one of the Directors of the petitioner – company; it is therefore clear that the said alleged service of notice with an endorsement “addressee left”, the same cannot be construed as sufficient or valid notice for the purpose of coming to the conclusion that the petitioner was not diligent in contesting the proceedings and as such, the impugned order deserves to be set aside and the matter remitted back to the respondent for reconsideration afresh in accordance with law. 5. In the result, I pass the following:- ORDER (i) Petition is hereby allowed. - 4 - NC: 2025:KHC:14543 WP No. 15486 of 2024 (ii) The impugned re-assessment order at Annexure-A dated 19.11.2015 passed by the respondent is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law. (iv) Petitioner is directed to appear before the respondent on 28.04.2025 without awaiting notice from the Court. (v) It is made clear that if the petitioner does not appear on the aforesaid date, the present order shall stand recalled / revived without reference to the Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.