- 1 - HC-KAR NC: 2025:KHC:50566 WP No. 23354 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 23354 OF 2025 (T-RES) BETWEEN: MRS. REKHA C. N., AGE 51 YEARS PARTNER, SOFTWARE MADE EASY 366, 2ND CROSS, 5TH MAIN, REMCO LAYOUT, HAMPI NAGAR, VIJAYANAGAR, BENGALURU – 560 104 …PETITIONER (BY SRI. S. RADHA KRISHNAN, ADVOCATE) AND: ASSISTANT COMMISSIONER CENTRAL TAX WEST DIVISION 2, BENGALURU WEST COMMISSIONERATE, FIRST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BHANASHANKARI BENGALURU – 560 070 …RESPONDENT (BY SRI. AKASH B. SHETTY, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER NO. 43/2024-25/S.TAX/WD2 DATED 22.05.2024 ANNEXURE- A AS ARBITRARY AND ILLEGAL AND UNSUSTAINABLE ISSUED BY RESPONDENT. 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 CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50566 WP No. 23354 of 2025 ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “A. To issue a writ of certiorari or any other appropriate writ order or direction and quash the Impugned order No.43/2024-25/S.Tax/WD2 dated 22.05.2024 (Annexure-A) as arbitrary and illegal and unsustainable issued by Respondent. B. To grant an opportunity to the Petitioner, to produce the records before the Respondent and file reply to the SCN to explain the difference in turnover. C. Pass any other or other orders as may deem fit in the facts and circumstances of the case.” 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 pursuant to issuance of summons dated 27.11.2020, the respondent issued a show-cause notice dated 07.04.2021, to which the petitioner did not submit any reply. Thereafter, notices for personal hearing dated 23.04.2024, 30.04.2024 and 14.05.2024 were also issued, but the petitioner did not choose to participate in the proceedings. Subsequently, on 22.05.2024, the respondent passed the impugned order-in-original confirming the total service - 3 - HC-KAR NC: 2025:KHC:50566 WP No. 23354 of 2025 tax amount as Rs.2,05,0831/-, aggrieved by which the petitioner is before this Court by way of the present petition. 4. Learned counsel for the petitioner submits that the aforesaid summons and show-cause notices were served during the Covid-19 pandemic exigency and hence, the petitioner could not submit his reply. Thereafter, the respondent did not proceed further for almost three years and then, during the year 2024, the respondent issued three personal hearing notices. It is also submitted that the managing partner was diagnosed with lung cancer during the year 2024 and hence could not appear for personal hearing. 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. - 4 - HC-KAR NC: 2025:KHC:50566 WP No. 23354 of 2025 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. Though several contentions have been urged by both sides, the counsel for the petitioner submits that due to covid-19 pandemic exigency, the petitioner could not submit reply to the show-cause notice and also due to ill health of the managing partner, the petitioner could not contest the proceedings and the fact that the petitioner did not file its reply/ documents and did not contest the proceedings, the same culminated in the impugned ex- parte order. 7. 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 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 and remitting the matter back to the respondent for reconsideration of the matter afresh, in accordance - 5 - HC-KAR NC: 2025:KHC:50566 WP No. 23354 of 2025 with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 07.04.2021. 8. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order-in-original at Annexure-A dated 22.05.2024 passed by the respondent is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration afresh, in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit replies, pleading, 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. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 36