- 1 - HC-KAR NC: 2025:KHC:48263 WP No. 34930 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34930 OF 2025 (T-RES) BETWEEN: M/S JACOB JOSEPH FENN A SOLE PROPRIETORSHIP, HAVING ITS OFFICE AT FLAT NO. 1E, SAMRUDHI EAST LYNNE APT NO.4, INNER CIRCLE, WHITEFIELD, BENGALURU URBAN, KARNATAKA - 560 066. REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE, MR.JACOB JOSEPH FENN, PROPRIETOR, AGED ABOUT 62 YEARS, S/O JOSEPH FENN, HAVING RESIDENCE AT APT-1E, SAMRUDHI EAST LYNNE, 304 INNER CIRCLE, WHITEFIELD, BANGALORE NORTH, BENGALURU, KARNATAKA - 560 066. …PETITIONER (BY SRI. PREETHAM G.H, ADVOCATE FOR SMT. LAKSHMI MENON, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GST OFFICE- 036, NO. 58, 2ND FLOOR, HAL 2ND STAGE, DEFENCE COLONY, 100 FEET ROAD, INDIRANAGAR, BENGALURU - 560 038. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48263 WP No. 34930 of 2025 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-5), 5TH FLOOR, B BLOCK, VTK-2 (VANIJYA THERIGE KARYALAYA-2), KORAMANGALA, BENGALURU - 560 047. 3. STATE BANK OF INDIA MARATHAHALLI BRANCH, NO.6, GULMOHAR ENCLAVE, AIRPORT-WHITEFIELD ROAD, BANGALORE- 560 037. REPRESENTED BY ITS MANAGER. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH AND SET ASIDE THE IMPUGNED NOTICE FOR INTIMATING DISCREPANCIES IN THE RETURNS AFTER SCRUTINY IN FORM GST ASMT 10 BEARING REFERENCE NO. ACCTAGSTO-36/EXPORTS/2024-25 DATED 30.10.2024 (ANNEXURE D) 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 the following reliefs: I. Issue a writ of Certiorari, to quash and set aside the impugned notice for intimating discrepancies in the returns after scrutiny in FORM GST ASMT -10 bearing reference No. ACCTA.GSTO- 36/EXPORTS/2024-25 damed 30.10.2024 (Annexure D); 11. Issue a writ of Certiorari, to quash and set aside the impugned show cause notice in FORM GST DRC-01 bearing reference No. ACCT/LGSTO-36/DRC-01/EXPORTS/2024-25 dated 27-11-2024 (Annexure E); - 3 - HC-KAR NC: 2025:KHC:48263 WP No. 34930 of 2025 III. Issue a writ of Certiorari, to quash and set aside the impugned summary of the show cause notice dated 27.11.2024 bearing reference No. ZD2911241436684 (Annexure E1); IV. Issue a writ of Certiorari, to quash and set aside the impugned order-in-original bearing reference No. ACCT/LGSTO- 36/DRC-07/2024-25 dated 25.02.2025 (Annexure F); V. Issue a writ of Certiorari, to quash and set aside the impugned summary to the order issued in FORM GST DRC-07 dated 26.02.2025 bearing reference No. ZD290225106725E (Annexure F1); VI. Issue a writ of Certiorari, to quash and set aside the impugned garnishee notice issued in FORM GST DRC-13 dated 19.06.2025 bearing ACCT/LGSTO36/DRC-13/T.NO. 881/2025- 26 (Annexure C); VII. Issue a writ of Certiorari, to quash and set aside the impugned order-in-appeal dated 15.10.2025 bearing Appeal No. GST AP 755/25-26 (Annexure H); VIII. Issue a writ of Certiorari to quash and set aside the impugned summary of the demand after issue of order by the Appellate Authority, Tribunal or Court issued in FORM GST APL04 issued by the Respondent No.2 dated 16.10.2025 bearing order No. ZD291025050159F (Annexure H1); IX. In the alternative, if the demand is not set aside as confirmed vide the above notices and orders, then, remit the matter back to the Respondent no. I to the stage of hearing on Show Cause Notice being SCN in FORM GST DRC-01 bearing reference No. ACCT/LGSTO-36/ DRC-01/EXPORTS/2024-25 dated 27-11- 2024 (Annexure E) on such terms including but not limited to timelines, as this Hon'ble Court may deem fit; and X. Grant any other orders that this Hon'ble Court deems fit and proper in the interest of justice. 2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. - 4 - HC-KAR NC: 2025:KHC:48263 WP No. 34930 of 2025 3. A perusal of material on record will indicate that on 27.11.2024, the first respondent issued a show cause notice to which the petitioner did not submit any reply and the same culminated in ex-parte adjudication order dated 25.02.2025 which is assailed by the petitioner before the appellate authority which also dismissed the appeal vide impugned order dated 15.10.2025. Aggrieved by the impugned orders passed by the respondents, the petitioner is before this Court by way of the present petition. 4. A perusal of the material on record will indicate that it is an undisputed fact that the petitioner did not submit any reply to the show cause notice thereby resulting in the impugned ex-parte adjudication order which is confirmed by the first appellate authority. Under these circumstances, I deem it just and appropriate to adopt a justice oriented approach and set aside the impugned orders at Annexures F, F1, C, H and H1 and remit the matter back to the first respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice at Annexure E and by issuing certain directions in this regard. 5. In the result, I pass the following - - 5 - HC-KAR NC: 2025:KHC:48263 WP No. 34930 of 2025 ORDER (i) The petition is hereby allowed. (ii) The impugned orders at Annexures F, F1, C, H and H1 are quashed. (iii) The matter is remitted back to the respondent No.1 for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 27.11.2024 issued under section 73(9) of the KGST Act, 2017 at Annexure – E. (iv) The petitioner is directed to appear before the first respondent on 15.12.2025 without awaiting further notice from the first respondent. (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. - 6 - HC-KAR NC: 2025:KHC:48263 WP No. 34930 of 2025 (vi) In the event, the Petitioner does not appear before the first respondent on 15.12.2025 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE YKL List No.: 2 Sl No.: 8