- 1 - NC: 2025:KHC:14083 WP No. 17451 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17451 OF 2024 (T-RES) BETWEEN: A R STEELS REP BY ITS PROPRIETOR SRI MOHAMMED BILAL AHMED, AGED ABOUT 33 YEARS, SON OF SRI IMTIYAZ AHMED WARD NO.5 KHATA NO.2290/2028/5346, ABBUBAKAR SIDDIQ D CROSS, DODDABALLAPURA CROSS, DODBALLAPUR BENGALURU RURAL 561203, PREVIOUSLY AT HMFR BUILDING D CROSS, DODBALLAPUR BENGALURU RURAL 561 203. PROPRIETOR CONCERN. …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)5.7 BENGALURU THE PROPER OFFICER UNDER THE CENTRAL/STATE GOODS AND SERVICE TAX ACT 2017 ROOM NO.605 6TH FLOOR B BLOCK VIVEKANAGAR POST KORAMANGALA BENGALURU – 560 047. 2. COMMISSIONER OF COMMERCITAL TAXES (KARNATAKA) BENGALURU DIVISIONAL GOODS AND SERVICE TAX OFFICE (DGSTO) MYSURU SHESHADRI BHAVAN DEEWANS ROAD MYSURU 570 024. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA VIDE ORDER DATED: 03.07.2024) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:14083 WP No. 17451 of 2024 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ADJUDICATION ORDER U/S 74(9) FOR THE F.Y. 2019-20 DATED 31/05/2023 BEARING NO. DCCT- 5.7/DGST-5/ADJUDICATION ORDER U/S 74(9)/NO. 11/2023-24 ISSUED BY THE RESPONDENT NO. I AND ENCLOSED AS ANNEXURE E1. 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 writ petition, the petitioner seeks the following reliefs: “a. Issue a writ of certiorari or any other suitable writ quashing the adjudication order u/s 74(9) for the F.Y. 2019-20 dated 31/05/2023 bearing No. DCCT-5.7/DGST-5/Adjudication Order u/s 74(9)/No. 11/2023-24 issued by the Respondent No. 1 and enclosed as Annexure E1. b. Issue a writ of certiorari or any other suitable writ quashing the summary of order u/s 74(9) for the F.Y. 2019-20 in Form GST DRC 07 dated 06/01/2024 bearing reference No. ZD290124010045Z issued by the Respondent No. 1 and enclosed as Annexure E2. c. Issue a writ of certiorari or any other suitable writ quashing the adjudication order u/s 74(9) for the F.Y. 2018-19 dated 31/05/2023 bearing No. DCCT-5.7/DGST-5/Adjudication Order u/s 74(9)/No. 10/2023-24 issued by the Respondent No. 1 and enclosed as Annexure F1. d. Issue a writ of certiorari or any other suitable writ quashing the summary of order u/s 74(9) for the F.Y. 2019-20 in - 3 - NC: 2025:KHC:14083 WP No. 17451 of 2024 Form GST DRC 07 dated 06/01/2024 bearing reference No. ZD290124010030A issued by the Respondent No. 1 and enclosed as Annexure F2. e. Issue a writ of certiorari or any other suitable writ quashing the recovery notice issued in FORM GST DRC 13 for the F.Y. 2019-20 dated 06/06/2024 and bearing reference No. DCCT(A)-5.7/DGSTO-5/DRC-13/29BFHPM1869Q1ZH/2024-25 and enclosed as Annexure H1. f. Issue a writ of certiorari or any other suitable writ quashing the recovery notice issued in FORM GST DRC 13 for the F.Y. 2018-19 dated 06/06/2024 and bearing reference No. DCCT(A)-5.7/DGSTO-5/DRC-13/29BFHPM1869Q1ZH/2024-25 and enclosed as Annexure H2. g. Grant such other reliefs as this Hon'ble Court deems fit in this matter including but not limited to costs of this petition.” 2. Heard the learned counsel for the petitioner and the learned Additional Government Advocate for respondent and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner filed Form GSTR3B for the month of April 2019 to March 2020 and for the month of April 2018 to March 2019. The respondent issued two intimations both dated 31.01.2023, calling for explanation as to the difference/discrepancy between Form GSTR3B and Form GSTR2A submitted by the petitioner. Pursuant - 4 - NC: 2025:KHC:14083 WP No. 17451 of 2024 to the same, the respondent issued show cause notice to the petitioner, who did not submit any reply to the same and consequently, the respondent proceeded to pass the impugned orders at Annexures –E1, E2, F1 and F2, dated 31.05.2023, 06.01.2024, 31.05.2023 and 06.01.2024 respectively, which are assailed in the present petition. 4. Learned counsel for the petitioner submits that the petitioner did not receive Show Cause Notices and due to bona fide reasons and unavoidable circumstances and sufficient cause, the petitioner could not submit his reply to the show cause notice and the impugned ex-parte orders deserve to be quashed and the matter is remitted back to the respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice and thereafter to pass appropriate orders. It is also submitted that the impugned orders are vitiated on account of non-consideration of the Circular issued by the Central Government, Government of India, bearing No.183/15/2022-GST dated 27.12.2022. It is therefore submitted that the impugned orders deserve to be quashed. - 5 - NC: 2025:KHC:14083 WP No. 17451 of 2024 5. Per contra, learned Additional Government Advocate 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 petitioner did not exercise his due diligence in participating in the impugned proceedings. 6. A perusal of the material on record including the impugned orders will indicate that it is an undisputed fact that the petitioner did not respond/reply to the show cause notice and the impugned ex-parte orders have been passed without hearing the petitioner. Under these circumstances, in view of the specific assertion on the part of the petitioner that his inability and omission to submit the reply to the show cause notice and participate in the proceedings was due to bona fide reasons, unavoidable circumstances and sufficient cause, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions. - 6 - NC: 2025:KHC:14083 WP No. 17451 of 2024 7. In the result, I pass the following: ORDER i) The Writ Petition is allowed; ii) The impugned orders passed by respondent at Annexures-E1 dated 31.05.2023, E2 dated 06.01.2024, F1 dated 31.05.2023, F2 dated 06.01.2024, H1 dated 06.06.2024 and H2 dated 06.06.2024, are hereby set aside; iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law, bearing in mind the aforesaid Circular bearing No.183/15/2022-GST dated 27.12.2022; iv) The petitioner shall appear before the respondent on 28.04.2025 on which date, he shall submit his reply to the show cause notice along with relevant documents. v) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 28.04.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. vi) It is further made clear that in the event petitioners do not appear on 28.04.2025, the present order shall stand automatically recalled/cancelled and - 7 - NC: 2025:KHC:14083 WP No. 17451 of 2024 the present petition shall stand revived/ restored without further orders and without reference to the Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 46