- 1 - HC-KAR NC: 2025:KHC:48966 WP No. 17790 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17790 OF 2025 (T-RES) BETWEEN: SLV BUILDERS A PROPRIETARY CONCERN REPRESENTED BY ITS PROPRIETOR MR.GUNTUR VENKATESH S/O MR.GUNTUR RAMA NAIDU AGED ABOUT 46 YEARS HAVING OFFICE AT NO.4 NEAR ANJANEYA TEMPLE KALKERE MAIN ROAD, CHANNASANDRA HORAMAVU POST, BENGALURU – 560 043. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: THE COMMERCIAL TAX OFFICER LGSTO-055 DGSTO-5, BDA COMPLEX KALYANA NAGAR BENGALURU – 560 043. …RESPONDENT (BY SRI. JEEVAN.J.NEERALGI, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING IMPUGNED ADJUDICATION ORDER BEARING NO. ACCT/LGSTO-55/T.NO. 16975/2023- 24 DATED 19.12.2023 (ANNEXURE-A) PASSED AND ISSUED BY THE RESPONDENT. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48966 WP No. 17790 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “ (a) Issue a writ in the nature of mandamus or any other writ quashing impugned Adjudication Order bearing No.ACCT/LGSTO-55/T.No.16975/2023-24 dated: 19.12.2023 [Annexure-A] passed and issued by the Respondent; (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. A perusal of material on record will indicate that the respondent issued a show-cause notice dated 30.09.2023 under Section 73 of the CGST/KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, the respondent proceeded to pass the impugned order dated 19.12.2023 confirming the total demand of Rs.1,07,83,180/- including the tax, interest and penalty. - 3 - HC-KAR NC: 2025:KHC:48966 WP No. 17790 of 2025 4. Learned counsel for the petitioner submits that the said notice was not uploaded in the common GST Portal and hence, the petitioner could not submit replies/ documents to the show-cause notice dated 30.09.2023 and not contested the proceedings. Aggrieved by the said order, the petitioner having no option has approached this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. 5. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 6. Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to - 4 - HC-KAR NC: 2025:KHC:48966 WP No. 17790 of 2025 bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 19.12.2023 and remitting the matter back to the respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 30.09.2023 subject to the petitioner paying a cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bangalore. 7. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure-A dated 19.12.2023 passed by the respondent is hereby set aside, subject to the petitioner paying a cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bangalore. (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of the petitioner submitting its reply to the show cause notice dated 30.09.2023. - 5 - HC-KAR NC: 2025:KHC:48966 WP No. 17790 of 2025 (iv) The petitioner is directed to appear before the respondent on 16.12.2025 without awaiting further notice from the respondent. (v) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the respondent on 16.12.2025 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.