- 1 - HC-KAR NC: 2025:KHC:42597 WP No. 30411 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30411 OF 2025 (T-RES) BETWEEN: M/S ELITE ESTATES, A REGISTERED PARTNERSHIP FIRM, HAVING ITS REGISTERED OFFICE AT, NO.5, 2ND BLOCK, KHB BUILDING, 13TH CROSS, INDIRA NAGAR, BANGALORE – 38. REPRESENTED BY ITS PARTNER MR. JAMES PINTO REGISTERED UNDER THE PARTNERSHIP ACT, 1932. …PETITIONER (BY MISS. SHREE TEJUSHA D., ADVOCATE FOR SRI. AJAY RAO, ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT 5.13) DGSTO-5 B BLOCK, ROOM NO. 608, 6TH FLOOR, VTK2 BUILDING, RAJENDRA NAGAR, KORAMANGALA, BANGALORE - 47. …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE RESPONDENT NAMELY ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-5.13) DGSTO-5 IN ASSIGNMENT NO. AD 2905240699976 DATED 07.08.2024 AT ANNEXURE-A. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:42597 WP No. 30411 of 2025 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 for the following reliefs:- “a) Issue a writ of certiorari quashing the impugned order passed by the Respondent namely Assistant Commissioner of Commercial Taxes (Audit-5.13) DGSTO-5, in Assignment No.AD2905240699976 dated 07.08.2024 at Annexure-A. b) Grant such other relief/s that this Hon’ble Court deems fit in interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to petitioner submitting a letter seeking cancellation of RERA registration obtained for the Canterbury Project and the petitioner furnishing all relevant documents to the respondent, the respondent issued an audit report dated 07.05.2025 and thereafter, the respondent passed the impugned order dated 07.08.2024. Subsequently, the petitioner submitted a detailed reply dated 31.08.2025 to the said audit report, but the respondent did not - 3 - HC-KAR NC: 2025:KHC:42597 WP No. 30411 of 2025 accept the reply stating that the impugned order was already passed, aggrieved by which the petitioner is before this court by way of the present petition. 4. Learned counsel for the petitioner submits that the Petitioner had submitted the letter along with all relevant documents, but the respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order at Annexure-A dated 07.08.2024 and the impugned orders deserve to be quashed and the matter is remitted back to the respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice/ produce necessary documents and thereafter to pass appropriate orders. 5. Per contra, learned HCGP for the respondent would support the impugned orders 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 orders will indicate that it is an undisputed fact that the petitioner submitted a letter along with all relevant documents and - 4 - HC-KAR NC: 2025:KHC:42597 WP No. 30411 of 2025 the impugned order has been passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the respondent failing to provide an opportunity for the petitioner to produce necessary documents 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 orders and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions. 7. In the result, I pass the following: ORDER i) The Writ Petition is allowed; ii) The impugned order dated 07.08.2024 passed by the respondent at Annexure –A, is hereby set aside; iv) The petitioner shall appear before the respondent on 24.11.2025, on which date, he shall submit his reply along with relevant documents. - 5 - HC-KAR NC: 2025:KHC:42597 WP No. 30411 of 2025 v) Upon the petitioner submitting a reply along with relevant documents as stated supra, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further, in accordance with law. vi) In the event, the petitioner does not appear before the respondent on 24.11.2025 as stated supra, the present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 15