- 1 - NC: 2025:KHC:12203 WP No. 34229 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34229 OF 2024 (T-RES) BETWEEN: MR. GAFFOR ABDUL S/O. LATE ABDUL HASSAN SAHEB AGED ABOUT 84 YEARS PROP. UNIQUE STATIONERY R/AT 16-126-J5 3 GROUND FLOOR COMMERCIAL COMPLEX CHANDAN, HUDCO MIG UDUPUI – 576 104 …PETITIONER (BY SRI. LAXMIKANTHA K.B., ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICE TAX OFFICER 280 VANIJYA THERIGE BHAVANA 1ST FLOOR VIVEKANANDA, 4TH CROSS AJJARLADU UDUPI – 576 101 …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SHOW CAUSE NOTICE DATED 26.03.2024 (ANNEXURE-H) NO.ACCT/ADT/UDP/SCN-73/139/2023-24, GRANT AN INTERIM ORDER TO STAY THE SHOW CAUSE NOTICE DATED 26.03.2024 (ANNEXURE-H) NO.ACCT/ADT/UDP/SCN-73/139/2023-24 AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12203 WP No. 34229 of 2024 ORAL ORDER In this petition, petitioner seeks for the following reliefs: i. To issue Writ of Certiorari set aside the Show cause notice dated 26.03.2024 (Annexure H) No.ACCT/ADT/UDP/SCN- 73/139/2023-24 in the interest of justice. ii. Grant such other further relief as may deem fit in the circumstances of the case. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. After arguing the matter for some time, learned counsel for the petitioner submits that the petition may be disposed of reserving liberty in favour of the petitioner to submit his reply along with documents to Show Cause Notice dated 26.03.2024 at Annexure-H. 4. Per contra, learned AGA for respondent submits that if reasonable time is given, they would consider and pass necessary orders, if not already passed as on today, in accordance with law. 5. In view of the aforesaid facts and circumstances and rival submissions, the petition is hereby disposed of reserving liberty in favour of the petitioner to submit his reply along with - 3 - NC: 2025:KHC:12203 WP No. 34229 of 2024 documents to Show Cause Notice dated 26.03.2024 at Annexure – H and respondent is directed to consider and pass appropriate orders bearing in mind the judgment of High Court of Kerala in the case of M.Trade Links Vs. Union of India – (2024) 19 Centax 131 (Kerl) dated 04.06.2024 , if not already passed as on today in accordance with law within a period of two weeks from the date of receipt of copy of this order. 6. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 60