- 1 - NC: 2025:KHC:11888 WP No. 35482 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.35482 OF 2024 (T-RES) BETWEEN: NUTRICIA INTERNATIONAL PRIVATE LIMITED 102, 2ND FLOOR, CORPORATE PARK, MYSORE ROAD BENGALURU, KARNATAKA 560026 COMPANY REGISTERED UNDER THE COMPANIES ACT , 1956 AND REPRESENTED BY ITS AUTHORISED SIGNATORY (MANAGER) SUNITH GOEL S/O RAJESH GOEL …PETITIONER (BY SRI. PREETAM SINGH A/W SRI. MADHAV BALAJI KASHYAP, ADVOCATES) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 63 NO. 642, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD RAJARAJESHWARI NAGAR, BENGALURU - 560098 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 61 RAJARAJESHWARI NAGAR, BENGALURU – 560 098. …RESPONDENTS (BY SMT JYOTHI M MARADI, HCGP) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT TO SET ASIDE THE IMPUGNED ORDER DATED 20.3.2024 (ANNEXURE-A) BEARING NO. * Retyped and replaced vide Chamber order dated 13.05.2025 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:11888 WP No. 35482 of 2024 ACCT.LGSTO-63/T.NO.2023-24 PASSED BY THE R-1 ADJUDICATING THE SCN DTD 28.12.2023 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 1. The present petition is filed for the following reliefs: “A. Issue an appropriate writ, order or direction to set aside the Impugned Order dated 20.03.2024 (Annexure A) bearing No. ACCT.LGSTO-63/T.No.2023-24 passed by the Respondent No. 1 adjudicating the SCN dated 28.12.2023. B. Issue a writ in the nature of mandamus directing the Respondent No. 1 to grant a personal hearing to the Petitioner before fresh adjudication of the SCN dated 28.12.2023 (Annexure E); C Issue an appropriate writ, order or to certiorari to set aside the Notice dated 06.12.2024 (Annexure H) issued by the Respondent No.1 to the ICICI Bank bearing no. ACCT/LGSTO- 63/T.No.459/2024-25. D. Award the costs of the proceedings; and E. Grant any other relief(s) or order(s), which the Honorable Court deems fit in the circumstances of the case in the interests of justice and equity.” 2. Heard the learned counsel for the petitioner and the learned Additional Government Advocate for respondents 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 – 2018 to - 3 - NC: 2025:KHC:11888 WP No. 35482 of 2024 March - 2019. The respondent no.2 issued Form ASMT-10 notice, calling for explanation as to the difference/discrepancy between Form GSTR3B and Form GSTR1 submitted by the petitioner. Pursuant to the same, the respondent no.2 issued show cause notice to the petitioner to which the petitioner filed its written reply dated 09.01.2024 and consequently, the respondent no.1 without granting an opportunity of personal hearing proceeded to pass the impugned order at Annexure A dated 20.03.2024 stating that the petitioner failed to reply to the show-cause notice, which are assailed in the present petition. 4. Learned counsel for the petitioner submits that the petitioner filed its reply to the show-cause notice issued by the respondentno.2, but the respondent no.1 failed to consider the reply filed by the petitioner and proceeded to pass the impugned order without granting an opportunity of personal hearing and hence the impugned ex-parte order deserves to be quashed and the matter is remitted back to the respondent no.1 for reconsideration of the matter afresh in accordance with law by providing an opportunity of personal hearing to the petitioner and - 4 - NC: 2025:KHC:11888 WP No. 35482 of 2024 thereafter to pass appropriate orders. It is therefore submitted that the impugned order deserves to be quashed. 5. Per contra, learned Additional Government Advocate for respondents would support the impugned order and submit that there is no merit in the petition and the same is liable to be dismissed. 6. A perusal of the material on record including the impugned order will indicate that it is an undisputed fact that the petitioner filed its reply to the show cause notice and respondent no.1 failed to consider the said reply. The impugned ex-parte order has been passed without granting an opportunity of personal hearing to the petitioner. Under these circumstances, in view of the respondent no. 1 not considering the reply filed by the petitioner and not providing an opportunity of personal hearing to the petitioner before passing the impugned order, 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 order and remit the matter back to the respondent no.1 for reconsideration afresh in accordance with law by issuing certain directions. - 5 - NC: 2025:KHC:11888 WP No. 35482 of 2024 7. In the result, I pass the following: ORDER i) The petition is hereby allowed; ii) The impugned order passed by the respondent at Annexure – A dated 20.03.2024 is hereby set aside. iii) Matter is remitted back to the stage of petitioner submitting a reply to the show cause notice at Annexure-A. iii) The petitioner shall appear before the respondent on 28.04.2025, without awaiting any further notice from respondent No.1, on which date, petitioner shall submit its 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 reasonable and sufficient opportunity to the petitioner and hear them and proceed further in accordance with law. vi) It is made clear that in the event, petitioner does not appear before respondent No.1 on 28.04.2025, the present order shall stand automatically - 6 - NC: 2025:KHC:11888 WP No. 35482 of 2024 recalled/revoked and the present petition shall stand revived without reference to the Bench. SD/- (S.R.KRISHNA KUMAR) JUDGE BS List No.: 1 Sl No.: 12