- 1 - NC: 2025:KHC:12957 WP No. 28624 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28624 OF 2024 (T-RES) BETWEEN: M/S KARIX MOBILES PRIVATE LIMITED FORMERLY KNOWN AS UNICEL TECHNOLOGIES PRIVATE LIMITED). II FLOOR, NO. 30/1, C BLOCK, VAISHNAVI SILICON TERRACE, HOSUR ROAD, KORAMANGALA, BENGALURU URBAN, KARNATAKA- 560 095 REPRESENTED BY ITS GENERAL COUNSEL AND COMPANY SECRETARY, MS. SESHANURADHA CHAVA (THIS COMPANY HAS REGISTERED UNDER COMPANY RULES 2014) …PETITIONER (BY SRI. R. PARTHASARATHY., ADVOCATE FOR SRI. ANIL KUMAR.B., ADVOCATE) AND: 1. STATE OF KARNATAKA THROUGH ITS PRINCPAL SECRETARY, FIANANCE DEPARMENT, VIDHANA SOUDHA, BENGALURU- 560 001 2. THE COPMMISSIONEROF COMMERCIAL TAXES IN KARNTAKA, VANIJYA THERIGE, KARYALAYA, GANDHINGAR, BENGALURU- 560 009 3. THE COMMERCIAL TAX OFFICER LGSTRO 17- BENGALURU: DGSTO 4 BENGALURU, KARNATAKA- 560009. …RESPONDENTS (BY SRI. JYOTHI.M., HCGP) Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:12957 WP No. 28624 of 2024 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL NO. CTO/LGSTO-17/DRC-07/2023-24 DATED 30.12.2023 AND FORM DRC-07 REFERENCE NO. ZD291223102585J DATED 31.12.2023 PASSED BY RESPONDENT NO.3 VIDE ANNEXURE-F TO THE WRIT PETITION AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: “a. Issue a writ of certiorari quashing the impugned order-in-original No.CTO/LGSTO-17/DRC- 07/2023-24 dated 30.12.2023 and FORM DRC- 07 Reference No.ZD291223102585J dated 31.12.2023 passed by respondent No.3 vide Annexure-F to the Writ Petition. b. Issue a writ of certiorari quashing the impugned order rejecting the rectification application Reference No.ZD2906241343757 dated 28.06.2024 passed by respondent No.3 vide Annexure-J to the Writ Petition; c. Grant such other order or direction as deemed fit by this Hon’ble Court in the facts and circumstances of the case.” - 3 - NC: 2025:KHC:12957 WP No. 28624 of 2024 2. Heard learned counsel for the petitioner, learned HCGP for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the Show Cause Notice dated 05.06.2023 issued by respondent No.3, petitioner filed reply dated 05.07.2023 along with relevant documents. It is contended that respondent No.3 passed the impugned order dated 31.12.2023 without considering the reply and documents submitted by the petitioner, who filed rectification application on 28.03.2024, which was also rejected by respondent No.3 without considering various contentions put forth by the petitioner, who is before this Court by way of the present petition. 4. Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the material on record comprising of Show Cause Notice at Annexure-D and reply at Annexure-E will indicate that the various contentions and documents put forth by the petitioner having not been considered in Order-in-Original at Annexure – F dated 30.12.2023, so also the petitioner filed detailed rectification application dated 28.03.2024 at Annexure-G and - 4 - NC: 2025:KHC:12957 WP No. 28624 of 2024 additional submissions dated 09.05.2024 at Annexure-H and the same have not been considered by respondent No.3 warranting interference by this Court. 6. Under these circumstances, I deem it just and appropriate to set aside the impugned order-in-original dated 30.12.2023 and remit the matter back to respondent No.3 for reconsideration afresh after providing sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. 7. In the result, I pass the following: ORDER i) The petition is hereby allowed. ii) The impugned order-in-original dated 30.12.2023 at Annexure-F passed by respondent No.3, is hereby set aside. iii) The matter is remitted back for reconsideration afresh by respondent No.3 after providing sufficient and reasonable opportunity to the petitioner and in accordance with law. - 5 - NC: 2025:KHC:12957 WP No. 28624 of 2024 iv) The petitioner is directed to appear before respondent No.3 on 28.04.2025 and respondent No.3 shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. v) Liberty is reserved in favour of the petitioner to file its reply, pleadings, documents, etc., before respondent No.3, who shall consider the same and pass appropriate orders in accordance with law. vi) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 7