- 1 - HC-KAR NC: 2025:KHC:54642 WP No. 38312 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.38312 OF 2025 (T-RES) BETWEEN: ATLANTIS BUILDERS INDIA PRIVATE LIMITED A COMPANY REGISTERED UNDER COMPANIES ACT, OFFICE AT NO.309, 15TH CROSS, 100FT ROAD, J.P.NAGAR, 5TH PHASE, BENGALURU- 560 078. REP BY ITS AUTHORIZED REPRESENTATIVE, MR. R KUSHWANTH S/O KOLAGONDANAHALLI VEERABHADRASHETTY RAJASHEKARAIAN, AGED ABOUT 32 YEARS, HAVING OFFICE AT NO.50, OPP PETROL BUNK, MUNESHWARANAGAR KADRENAHALLI SUBRAMANYAPURAM BENGALURU 560 061. …PETITIONER (BY SRI. SKANDA KUMAR, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) OFFICE AT CENTRAL REVENUES BUILDING, I.P. ESTATE, NEW DELHI – 110 109. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-6 OFFICE AT, 2ND FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BENGALURU-560 010. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54642 WP No. 38312 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER PASSED BY R-2 ASSISTANT COMMISSIONER OF CENTRAL TAX, AT ANNX-D VIDE ORDER IN ORIGINAL NO.82/2024 DATED 16.08.2024. THIS PETITION, COMING ON FOR ORDERS, 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) Allow the writ petition on costs. (b) Issue a writ of certiorari by quashing the order passed by Respondent No.2, Assistant Commissioner of Central Tax, at ‘Annexure-B’ vide ORDER IN ORIGINAL No.82/2024 dated 16.08.2024. (c) Any other relief/s as deemed fit to be granted to the petitioner by this Hon’ble Court in the circumstances of the case, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of material on record will indicate that the 2nd respondent issued a show-cause notice dated 22.05.2024 under Section 74(1) of the CGST/KGST Act, 2017. Since the petitioner did not submit its reply to the said Show Cause Notice, the 2nd respondent proceeded to pass the impugned order dated - 3 - HC-KAR NC: 2025:KHC:54642 WP No. 38312 of 2025 16.08.2024 under Section 74 of the KGST Act, 2017 confirming the total demand of Rs.2,59,92,241/- including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause could not submit replies / documents to the show-cause notice dated 22.05.2024 and resultantly, could not contest the proceedings. Aggrieved by the said order, the petitioner having no option has approached 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. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. - 4 - HC-KAR NC: 2025:KHC:54642 WP No. 38312 of 2025 6. Though several contentions have been urged by both sides, having regard to the specific assertion on the part of the petitioner that its 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 16.08.2024 and remitting the matter back to the 2nd respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 22.05.2024. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure – D dated 16.08.2024 passed by the 2nd respondent is hereby set aside. (iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 22.05.2024. - 5 - HC-KAR NC: 2025:KHC:54642 WP No. 38312 of 2025 (iv) Petitioner is directed to appear before the 2nd respondent on 02.02.2026 without awaiting further notice from the 2nd respondent. (v) Liberty is reserved in favour of the petitioner to submit replies, documents, etc., which shall be considered by the 2nd respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the 2nd respondent on 02.02.2026 as stated supra, the present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 4 Sl No.: 15