- 1 - HC-KAR NC: 2025:KHC:32697 WP No. 23853 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 23853 OF 2025 (T-RES) BETWEEN: M/S SVS ENTERPRISES HAVING ITS OFFICE AT, NO.72, 12TH CROSS, TELECOM LAYOUT, PENNFIELD GARDEN-II, SRIRAMPUR JAKKUR, BANGALORE - 560 064. REPRESENTED BY ITS PROPRIETOR, MR. CITTARAJU VARMA @ VARMA C AGED ABOUT 57 YEARS, S/O CHANGAMARAJU RESIDING AT NO.51/7, SAI BALAJI MEADOWS B BLOCK, NO.1, 1ST FIRST FLOOR, NEXT TO INDOOR STADIUM, CQA L LAYOUT, SAHAKARNAGAR, BENGALURU - 560 092. AADHAAR CARD NO. 5561 0879 3917, SOLE PROPRIETORSHIP. …PETITIONER (BY SRI. LAKSHMI MENON, ADVOCATE) Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:32697 WP No. 23853 of 2025 AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-152, NO.80/08, SAMAYA TOWERS, TATA NAGAR MAIN ROAD, BANGALORE - 560 092. …RESPONDENT (BY SRI K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER ACCT(LGSTO-152)/DRC-07/2023-24/ORDER-U/S 73/2023-24 DATED 30.04.2024 PASSED BY THE RESPONDENT NO.1 FOR THE FINANCIAL YEAR 2018-19 (ANNEXURE-E) IN TOTO, ON ACCOUNT OF THE FACT THAT THE PETITIONER WAS NT SERVED WITH COPIES OF THE ALLEGED ASMT-10 AND ALLEGED SHOW CAUSE NOTICE APPARENTLY ISSUED TO THE PETITIONER AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:32697 WP No. 23853 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this court calling in question an order dated 30.04.2024 passed by respondent No.1, which the learned counsel appearing for the petitioner submits that notice even was not served upon the petitioner. Several other incidental orders that are passed in the aftermath of the notice so issued are also called in question. 2. Heard Smt. Lakshmi Menon, learned counsel appearing for the petitioner and Shri K. Hema Kumar, learned Additional Government Advocate appearing for the respondent. 3. Facts, in brief, germane are as follows: The petitioner is a proprietorship concern engaged in providing works contract services. The primary business of the petitioner is provision of demolition services in the SEZ units. The petitioner is registered with the GST on 07.07.2019. On 24.11.2023, notice in the form of GST ASMT 10 is issued by the respondent. An order later comes to be passed under Section 73(9) of the Goods and Services Act, 2017 ('the Act' for short). This is what is called in question by the petitioner on the score - 4 - HC-KAR NC: 2025:KHC:32697 WP No. 23853 of 2025 that the petitioner was not issued any notice and the proceedings are drawn ex-parte against the petitioner. 4. The learned counsel appearing for the petitioner submits that for the year 2018-2019, the petitioner has filed his returns on self assessment basis, and the respondent is said to have issued the notices demanding production of documents. All the notices were said to have been served on the email ID of the petitioner, but no communication was ever received, neither these are reflected in the GST portal. On the basis of the proceedings, the account of the petitioner is frozen. Therefore, the learned counsel submits it was a proceeding in violation of principles of natural justice. Therefore, seeks quashment of orders that are passed. 5. Per contra, the learned AGA is not in a position to demonstrate that the notices were communicated to the petitioner. All of which are said to have been sent through email and the communication has not reached the petitioner. Therefore, it becomes an admitted fact that the proceedings are drawn in violation of principles of natural justice and one more opportunity is required to be granted to the petitioner. - 5 - HC-KAR NC: 2025:KHC:32697 WP No. 23853 of 2025 6. In that light, I deem it appropriate to remit the matter back to the hands of the respondent from the stage of show cause notice. 7. For the aforesaid reasons, the following ORDER (i) The writ petition is allowed-in-part. (ii) The impugned order dated 30.04.2024 stands quashed. (iii) The matter is remitted back to the hands of the respondent, restoring it to the stage of show cause notice. (iv) The petitioner shall appear before the respondent on 09.09.2025 at 02.30 p.m. at which point in time the respondent shall serve the show cause notice upon the petitioner and regulate the procedure, thereafter. (v) All contentions other than the one considered in the course of this order of both the parties shall remain open. Sd/- (M.NAGAPRASANNA) JUDGE JY List No.: 1 Sl No.: 30/CT: BHK