- 1 - HC-KAR NC: 2025:KHC:48287 WP No. 35043 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. 35043 OF 2025 (T-RES) BETWEEN: SADAHALLI GOPALAPPA GANGARAJA (TRADE NAME SRI MANJUNATHA SWAMY STONE CRUSHERS) SON OF LATE CHIKKA GOPALAPPA AGED ABOUT 52 YEARS RESIDING AT NO. 01, SADAHALLI TALUK DEVANAHALLI TALUK BENGALURU 562 110. …PETITIONER (BY SRI. PRADYUMNA HEJIB.,ADVOCATE) AND: 1. THE SUPERINTENDENT OF CENTRAL TAX AND -8, GST NORTH COMMISSIONER H M BHAVAN, GANGA NAGARA BELLARY ROAD BENGALURU – 560 032. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-8 GST NORTH COMMISSIONRATE HMT BHAVAN, GANAG ANAGARA BELLARY ROAD BENGALURU – 560 032. …RESPONDENTS (BY SRI. ARAVIND.V.CHAVAN, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ORDER IN ORIGINAL BEARING NO. 26/2025 (SUPERINTENDENT) CENTRAL TAX (DIN- 20250157000000818044) DATED 10.01.2025 PASSED BY THE R1 (ANNX-A). THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:48287 WP No. 35043 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 Certiorari or any other writ to quash impugned Order-in-Original bearing No.26/2025(SUPERINTENDENT) Central Tax [DIN 20250157000000818044] dated: 10.01.2025 passed by the First Respondent [Annexure-A]; (b) Issue a writ in the nature of Certiorari or any other writ to quash impugned Recovery Notice in Form GST DRC 13dated: 15.10.2025 issued by the Second Respondent [Annexure-B] (C) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents-revenue and perused the material on record. 3. A perusal of material on record will indicate that pursuant to the show-cause notice dated 11.07.2024 issued by the 1st respondent, the petitioner did not submit his reply to the said show- cause notice. Thereafter, the 1st respondent proceeded to pass the impugned order dated 10.01.2025 under Section 74 of the KGST Act, 2017 confirming the total demand of Rs.48,10,610/- including - 3 - HC-KAR NC: 2025:KHC:48287 WP No. 35043 of 2025 the tax, interest and penalty. Subsequently, the 2nd respondent issued the recovery notice dated 15.10.2025 and as such, the petitioner is before this Court by way of the present petition. 4. Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, he could not submit replies / documents to the show-cause notice and did not contest the proceedings. He therefore submits that if one more opportunity is granted 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 respondents 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 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 10.01.2025 and remitting the matter back to - 4 - HC-KAR NC: 2025:KHC:48287 WP No. 35043 of 2025 the 1st respondent for reconsideration afresh in accordance with law from the stage of the petitioner submitting reply to the impugned show-cause notice dated 11.07.2024. 7. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned order at Annexure-A dated 10.01.2025 passed by the 1st respondent is hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the show cause notice at Annexure-C dated 11.07.2024. (iv) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 1st 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 Srl.