- 1 - HC-KAR NC: 2025:KHC:23493 WP No. 18652 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 18652 OF 2025 (T-RES) BETWEEN: MAHADEV GLASS AND PLYWOOD HOUSE PROPRIETORSHIP, REPRESENTED BY PROPRIETOR, SRI. BABURAM, NO. 18/1, ADITYANAGAR, YELAHANKA MAIN ROAD, M.S. PLAYA, VIDYARANYAPURA, BENGALURU URBAN-560 097. …PETITIONER (BY SMT. ANUP SEETHARAM RAO., ADVOCATE) AND: DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-6.8 DIVISIONAL GOODS AND SERVICE TAX OFFICE-6, 3RD FLOOR, KIADB BUILDING, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058. …RESPONDENT (BY SMT. JYOTHI M. MARADI., HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OR DIRECTION TO SET ASIDE/QUASH THE IMPUGNED SHOW CAUSE NOTICE NO.DCCT(A)- 6.8/DGSTO-6/AUDIT/887//2024-25 DTD 30.11.2024 PASSED BY THE RESPONDENT WHICH IS ENCLOSED AT ANNX-A TO THIS WRIT PETITION AND ETC. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23493 WP No. 18652 of 2025 THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Smt.Jyoti M.Maradi, learned HCGP accepts notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: a. Issue a writ of certiorari or any other writ or direction to set aside/quash the impugned show cause notice No.DCCT (A)-6.8/DGSTO- 6/Audit/2024-25 dated 30.11.2024 passed by the respondent which is enclosed at Annexure-A to this writ petition; b. Issue a writ of certiorari or any other writ or direction to set aside/quash the impugned order in No.DCCT(A)-6.8/DGSTO-6/ADT/8874/2024-25 dated 25.02.2025, passed by the respondent which is enclosed at Annexure-B to this Writ Petition. c. De-freeze the petitioner’s Bank Account No.913020042792557 maintained at Axis Bank Limited, Vidyaranyapura Branch, Vidyaranyapura, Bangalore (KT), Bangalore-560097, IFSC Code bearing UTIB0001097; d. Grant such other order or direction as deemed fit by this Hon’ble Court in the facts and circumstances of the case. - 3 - HC-KAR NC: 2025:KHC:23493 WP No. 18652 of 2025 3. Learned counsel for the petitioner submits that the lis in the above matter is covered by the Judgment of 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. 4. In that view of the matter, I pass the following: ORDER i. The impugned order No.DCCT(A)-6.8/DGSTO- 6/ADT/2024-25 dated 25.02.2025 at Annexure-B passed by the respondent 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 1 WP No.30307/2024 DD 19.11.2024 - 4 - HC-KAR NC: 2025:KHC:23493 WP No. 18652 of 2025 respondent No.1 on 15.07.2025 at 2.30 p.m. without further notice. 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.: 2 Sl No.: 27