- 1 - HC-KAR NC: 2025:KHC:53002 WP No. 35145 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35145 OF 2025 (T-RES) BETWEEN: 1. M/S AGROMATICA ENGINEERING INDIA PRIVATE LIMITED NO.47/1, C BUILDING, NO.2, PATEL VENKATAPPA COMPLEX, 1ST FLOOR, SUNKADAKATTE, MAGADI ROAD, BENGALURU - 560 091 (A PRIVATE LIMITED COMPANY REPRESENTED BY SRI KIRTI KUMAR KABRA, S/O LATE SRI N S KABRA, AGED ABOUT 69 YEARS, MANAGING DIRECTOR AND AUTHORISED REPRESENTATIVE) …PETITIONER (BY SRI. Y.C. SHIVAKUMAR, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ADUDIT)- 6.4, DGSTO-6, 3RD FLOOR, KIADB BUILDING, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BENGALURU - 560 058 …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53002 WP No. 35145 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) TO ISSUE WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI FOR QUASHING THE EX-PARTE ADJUDICATION ORDER UNDER SECTION 73(9) OF THE GST ACTS READ WITH RULE 142(5) OF THE GST RULES, BEARING NO.DCCT(A)-6.4/DGSTO-06/73/2024-25, DATED 21-02-2025, PASSED BY THE RESPONDENT, AS AT ANNEXURE-A AND ETC. 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, the petitioner seeks following reliefs: a) to issue Writ of Certiorari or any other appropriate Writ, Order or direction in the nature of Writ of Certiorari for quashing the ex- parte "Adjudication Order under Section 73(9) of the GST Acts read with Rule 142(5) of the GST Rules", bearing No.DCCT(A)- 6.4/DGSTO-06/73/2024-25, dated 21-02-2025, passed by the Respondent, as at ANNEXURE-A; b) to relegate the matter to the level of show cause notice so that the Petitioner will be able to answer the discrepancies; and c) Grant any other relief/s that this Hon'ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:53002 WP No. 35145 of 2025 3. A perusal of material on record will indicate that pursuant to notice dated 22.10.2024 under Section 73(5) of the CGST/KGST Act 2017 to the petitioner calling upon the petitioner to discharge the liability alleging that there is (a) short declaration of output tax in GSTR-3B compared to GSTR-1; (b) excess input tax credit claimed in GSTR-3B than what is available in GSTR-2A; and (c) excess RCM input tax credit claimed, and advised the petitioner to pay the amount of tax and applicable interest of Rs.2,66,517/- within seven days. Since the petitioner did not submit his reply to the said notice, the respondent issued a show- cause notice dated 26.11.2024 in Form GST DRC-01. As there was no reply to the said notice also, the respondent proceeded to pass the impugned order dated 21.02.2025 under Section 73(9) of the GST Acts read with Rule 142(5) of the GST Rules confirming the total demand of Rs.6,62,190/- including the tax, interest and penalty. In pursuance of the same, the respondent issued notice dated 02.11.2025 directing attachment of the petitioner's bank accounts for recovery of the alleged tax dues. 4. Learned counsel for the petitioner submits that neither the pre-intimation notice under Rule 142(1A) nor the show-cause - 4 - HC-KAR NC: 2025:KHC:53002 WP No. 35145 of 2025 notice under the CGST/KGST Act, 2017 were communicated or served upon the petitioner and he was not aware of the said proceedings. So also, physical copies of the aforesaid notices were not communicated to the petitioner and consequently, he was not in a position to submit a reply to the same or contest the proceedings, which culminated in the impugned ex-parte order. It is submitted that the petitioner was not aware of the impugned proceedings till he received the notice dated 02.11.2025 under the CGST/KGST Act, 2017 directing the attachment of his bank accounts. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach 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 pre-intimation notice and 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. - 5 - HC-KAR NC: 2025:KHC:53002 WP No. 35145 of 2025 5. Per contra, learned HCGP for the respondents submits that since the pre-intimation notice and show-cause notice were duly communicated electronically to the petitioner by uploading the same on GST portal as well as e-mail, the petitioner cannot complain that he was not aware of impugned proceedings and as such, 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 as regards to the petitioner not having received the pre- intimation notice and show-cause notice and his inability and omission to contest the proceedings, is a matter of record and an undisputed fact that the petitioner did not submit his reply to the show-cause notice or pre-intimation notice nor contested the proceedings, which 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 - 6 - HC-KAR NC: 2025:KHC:53002 WP No. 35145 of 2025 and provide one more opportunity to the petitioner by setting aside the impugned order dated 21.02.2025 and remitting the matter back to the respondent for reconsideration of the matter afresh in accordance with law to the stage of petitioner submitting reply to the impugned show-cause notice by imposing cost of Rs.10,000/- on the petitioner payable to the High Court Advocate Welfare Fund. 8. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 21.02.2025 passed by the respondent under Section 73(9) of the GST Rules at Annexure- A is hereby set aside. (iii) The matter is remitted back to the first respondent for reconsideration afresh in accordance with law subject to the petitioner depositing Rs.10,000/- to the High Court Advocate Welfare Fund. (iv) The petitioner is directed to appear before the first respondent on 20.01.2026 without awaiting further notice from the first respondent. (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be - 7 - HC-KAR NC: 2025:KHC:53002 WP No. 35145 of 2025 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 YKL List No.: 2 Sl No.: 10 CT - SG