- 1 - HC-KAR NC: 2025:KHC:22479 WP No. 28010 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28010 OF 2024 (GM-RES) BETWEEN: SRI GAMES KRAFT TECHNOLOGIES PVT. LTD., 1ST AND 2ND FLOOR, IBIS HOTEL, 26/1, HOSUR ROAD, BOMMANAHALLI, BENGALURU - 560 068, DIRECTOR DEEPAK SINGH, REP. BY ITS AUTHORIZATION OF SIGNATORY CAPT. SHAKEEL AHMED. …PETITIONER (BY SRI. RAJATH, ADVOCATE FOR SRI. SWAMY K, ADVOCATE) AND: THE DIRECTORATE OF ENFORCEMENT, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, HEADQUARTER INVESTIGATION UNIT-II, 10-A, JAMNAGAR, AKBAR ROAD, NEW DELHI - 110 011. …RESPONDENT (BY SRI. MADHUKAR M. DESHPANDE, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA R/W SEC. 528 OF BNSS ACT PRAYING TO DIRECT AND QUASH THE SHOW CAUSE NOTICE DATED 30.11.2021 ISSUED BY THE R-1, THE COPY OF WHICH IS PRODUCED HEREWITH AND MARKED AS ANNEXURE-C TO THE WP AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:22479 WP No. 28010 of 2024 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs : i) Issue writ in the nature of certiorari or any other appropriate order or directions and quash the show and quash the cause notice dated: 30.11.2021 summon No: PMLA/SUMMON/HIU2/83 issued by the respondent, the copy of which is produced herewith and marked as Annexure-C to the Writ Petition. ii) Issue writ in the nature of certiorari or any other appropriate order or directions and quash the notice summon No: PMLA/SUMMON/HIU2/2021/119 dated 17.12.2021 is issued by the 1st respondent, the copy of which is produced herewith and marked as Annexure-E to the Writ Petition. iii) And grant such other order or directions as this Hon'ble Court deems fit under the circumstances of the case, including costs, in the interest of justice and 2. Heard learned counsel for the petitioner and the learned counsel for the respondent-Enforcement Directorate and perused the material on record. 3. In addition to reiterating various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that, despite earlier round of litigation between the petitioner and the GST authorities and the Enforcement Directorate-respondent herein, the respondent have issued the impugned show cause notice dated - 3 - HC-KAR NC: 2025:KHC:22479 WP No. 28010 of 2024 30.11.2021, to which the petitioner submitted a reply dated 16.12.2021, despite which, the respondent issued one more summons dated 17.12.2021, to which also the petitioner gave a reply dated 13.1.2022, along with relevant documents, pursuant to which, the respondent is not passing any orders and instead are attempting to take coercive steps against the petitioner who are before this Court by way of the present petition. 4. It is also submitted that a 'B' report has already been filed in the predicate offence in relation to the summons issued by the respondent and as such, the respondent would not be entitled to proceed further against the petitioner. 5. Per contra, learned counsel for the respondent submits that the replies submitted by the petitioner to the show cause notice and the summons, would be considered by them and the respondent would proceed further against the petitioner strictly in accordance with law. 6. Though several contentions have been urged by both sides in support of their respective claims, it is a matter on record and an undisputed fact that, the petitioner has also - 4 - HC-KAR NC: 2025:KHC:22479 WP No. 28010 of 2024 submitted his reply dated 16.12.2021 to the show cause notice dated 30.11.2021 as well as the reply dated 13.1.2022 to the summons/notice dated 17.12.2021 along with the relevant documents and the respondent has not proceeded thereafter. Under these circumstances, without expressing any opinion on the merits/demits of the rival contentions, I deem it just and appropriate to dispose of this petition directing the respondent to consider the replies, documents etc, submitted by the petitioner and, proceed further only/strictly in accordance with law after providing sufficient and reasonable opportunity to the petitioner and hearing him in accordance with law. Liberty is also reserved in favour of the petitioner to submit additional reply, representation, pleadings, documents etc. to the respondent, within a period of four weeks from today, which shall also be considered by the respondent, who shall proceed further in accordance with law, as stated supra. Liberty is also reserved in favour of the petitioner to take recourse to such other remedies, as available in law including approaching this Court subsequently, if occasion so arises. - 5 - HC-KAR NC: 2025:KHC:22479 WP No. 28010 of 2024 7. Subject to the aforesaid directions and liberty reserved in favour of the petitioner, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE rs List No.: 1 Sl No.: 64 CT: BHK