- 1 - HC-KAR NC: 2025:KHC:44037 WP No. 33010 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33010 OF 2025 (T-RES) BETWEEN: M/S TRINITY BEVERAGES PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISION OF THE COMPANIES ACT, 1956 SY.NO.4/1A, 4/2, PART OF 5, LAKSHMI SAGAR VILLAGE, NEAR VOLVO KADUMANE, BENGALURU-MYSORE ROAD, MANCHANAYAKANAHALLI, BIDADI HOBLI, RAMANAGARA - 562 109, REPRESENTED BY ITS AUTHORIZED, REPRESENTATIVE MR.M.VENKATESH. …PETITIONER (BY SRI A SHANKAR, SR. COUNSEL APPEARING FOR SRI VIGNESH SHETTY AND SRI KIRAN NAYAK, ADVOCATES) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIR-2.8, DGSTO-2, NO. 642, 1 FLOOR, PIONEER PLAZA, KENCHANAHALLI MAIN ROAD, NEAR GOPALAN ARCADE MALL, RR NAGAR, BENGALURU 560-098 …RESPONDENT (BY SMT JYOTI M MARADI, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO Digitally signed by HEMALATHA A Location: HIGH COURTOF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:44037 WP No. 33010 of 2025 QUASH THE ADJUDICATION ORDER DATED 27.01.2025 PASSED BY R1 (ANNEXURE-A). 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 This petition is filed seeking the following relief: “Issue a writ of certiorari or any other writ or order and quash the adjudication order dated 27.01.2025 passed by respondent No.1 (Annexure- A).” 2. Heard learned Senior Counsel for the petitioner, learned HCCP for respondent and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Senior Counsel for the petitioner invited my attention to the earlier order passed by this Court in WP 10067/2024 preferred by the petitioner which was disposed of on 18.09.2025, in order to point out that despite the aforesaid specific directions issued by this Court, which is subject matter of the said petition was for the tax period April 2017 to March 2020 and this Court disposed of the said - 3 - HC-KAR NC: 2025:KHC:44037 WP No. 33010 of 2025 petition remitting the matter back to the respondent for reconsideration afresh in accordance with law. In this context, it is pointed out that the present petition challenges the impugned order which is in relation to the subsequent tax period from April 2020 to March 2021. And in the light of the aforesaid order passed by this Court in respect of the earlier tax period, the impugned order passed herein also deserves to be set aside and the matter remitted back to the respondent for reconsideration afresh in accordance with law. 4. In WP No. 10067/2024, In respect of the earlier tax period from April 2017 to March 2020, this Court held as under: “The petitioner claims to be aggrieved by an order dated 24.04.2023 in respect of proceeding initiated on issuance of a Show Cause Notice under Section 74 of the Central Goods & Service Tax Act, 2017 demanding certain amounts. The penalty is also imposed thereon. 2. Learned counsel Sri Vignesh Shetty appearing for the petitioner submits that the order of penalty has sprung without considering any of the contentions advanced by the petitioner in reply and without giving an opportunity of personal hearing. Learned counsel would take this Court through the statutory framework to contend that the personal hearing is the mandate of the - 4 - HC-KAR NC: 2025:KHC:44037 WP No. 33010 of 2025 statute to be granted to the persons prior to imposition of penalty. 3. Learned counsel Sri Akash Shetty appearing for the respondent would, though refute the submission of the learned counsel for the petitioner, is not in a position to dispute the legal position as is projected by the petitioner. 4. In the light of the fact that the petitioner was not afforded a personal hearing nor the reply of the petitioner was considered prior to passing of the impugned orders, I deem it appropriate to remit the matter back to the hands of the respondent to consider the reply of the petitioner submitted to the Show Cause Notice and regulate its procedure thereon in accordance with law. The petitioner shall now furnish a fresh reply to the Show Cause Notice so issued initiating the proceedings against the petitioner. The respondent shall regulate its procedure thereafter. Order accordingly. 5. For the aforesaid reasons, the following: ORDER i) Writ petition is allowed. ii) The impugned order dated 24.04.2023 at Annexure-A is hereby quashed. - 5 - HC-KAR NC: 2025:KHC:44037 WP No. 33010 of 2025 iii) The matter is remitted back to the hands of the respondent for consideration afresh bearing in mind the observations made in the course of the order.” 5. It is an undisputed fact that the present petition arising out of the impugned order relates to the subsequent tax period commencing from April 2020 to March 2021 and in the light of the aforesaid order passed by this Court in respect of the earlier tax period, by applying/invoking the doctrine of parity. I deem it just and appropriate to dispose of this petition by issuing certain directions. 6. Accordingly, the following order: (i) The petition is allowed. (ii) The impugned order dated 27.01.2025 passed by the respondent at Annexure-A is set aside. (iii) The matter stands remitted back to the respondent for reconsideration afresh in accordance with law. (iv) Contentions of the parties are left open. Sd/- (S.R.KRISHNA KUMAR) JUDGE CM List No.: 2 Sl No.: 14