- 1 - HC-KAR NC: 2025:KHC:25059 WP No. 6856 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 6856 OF 2025 (T-RES) BETWEEN: SHRI M N KUMAR S/O LATE NANJAPPA AGED ABOUT 60 YEARS NO.526, 9TH MAIN RPC LAYOUT, HAMPINAGAR, BANGALORE-560040 EMAIL ID: nkumar3336@yahoo.com MOBILE NO. 9880283332 …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI, ADV. AND SMT. JIWTA CHATTERJEE, ADV.) AND: THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST, BANGALORE WEST COMMISSIONERATE, TTMC, BMTC BUILDING, BANASHANKARI, BENGALURU-560 070. …RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER-IN-ORIGINAL NO 06/2024-25(PR. COMMR) ISSUED BY THE RESPONDENT AUTHORITY DT. 24.04.2024 IN C NO. GEXCOM/ADJN/ST/COM/92/2021 AND CONDUCT THE ADJUDICATION PROCEEDING DE NOVO BY PROVIDING A REASONABLE OPPORTUNITY TO THE PETITIONER AFRESH (ANNEXURE-D) AND ETC. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25059 WP No. 6856 of 2025 THIS PETITION, COMING ON FOR HEARING ON INTERLOCUTORY APPLICATION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Petitioner is before this Court seeking for following reliefs: a. Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the order in original No.06/2024-25 (Pr.Commr) issued by the Respondent authority dt.24.04.2024 in C.No.GEXCOM/ADJN/ST/COM/92/2021 and conduct the adjudication proceeding de novo by providing a reasonable opportunity to the petitioner afresh (Annexure-'D'); b. Issue a Writ of Certiorari or a direction in the nature of Writ or Certiorari quashing the order passed by the Hon'ble CESTAT dated 06.02.2025 in MISC. Order No.SO/MO/20030/2025(CR) dated 27.01.2025 (Annexure-'E'); c. Issue a Writ of prohibition or a direction in the nature of Writ of prohibition restraining the respondent to initiate any proceeding to recover the demand as the impugned order dated 24.04.2024 by the respondent (Annexure-'D'); - 3 - HC-KAR NC: 2025:KHC:25059 WP No. 6856 of 2025 d. Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the impugned order dated 24.04.024 by the respondent (Annexure-'D'). 2. The grievance of the petitioner is that the petitioner was not served with the notice and as such, could not have appeared before the concerned Authority and hence, the petitioner has been deprived of an opportunity of placing the relevant documents before the respondent. The same is opposed by respondent in the appeal filed before the Customs, Excise and Service Tax Appellate Tribunal. A similar ground is raised by the petitioner which was considered by the Tribunal at paragraph Nos. 2 and 9 of the said order. He submitted that the Appellate Tribunal by referring to the paper book in the appeal filed had caused an enquiry as regards address which had been mentioned for service in the said appeal memo, where the learned counsel for the petitioner had confirmed that it is the same address to which the show cause notice has been issued. - 4 - HC-KAR NC: 2025:KHC:25059 WP No. 6856 of 2025 3. At paragraph No.9, the Appellate Tribunal had categorically observed that the petitioner had consistently maintained official address for communication as "No.526, 9th Main, RPC Layout, Hampinagar, Bengaluru-560 040" and as such, rejected the contention of the learned counsel for petitioner that the petitioner was not residing in the said address and did not receive the show cause notice. 4. Though, the learned counsel for petitioner has sought to contend that one last opportunity has to be granted to the petitioner to be present before the respondent so as to enable him to place the necessary documents on record before the respondent, I am unable to agree to the said contention inasmuch as even in the present petition, the address of the petitioner is shown as "No.526, 9th Main, RPC Layout, Hampinagar, Bengaluru-560 040" and in the verifying affidavit which has been filed, the deponent has categorically stated that his office is at "No.526, 9th Main, RPC Layout, Hampinagar, Bengaluru, Karnataka-560 040". Therefore, the consistent stand of the petitioner is that the petitioner and his office is at the aforesaid address and the - 5 - HC-KAR NC: 2025:KHC:25059 WP No. 6856 of 2025 said address has been furnished by the petitioner in all matters including the one before the Appellate Tribunal and before this Court. 5. When the petitioner himself has provided this address for service in those matters, the question of petitioner contending that the notices have not been served to him on he has sold the said property and moved out cannot be accepted considering that the said submission is purely an abuse of process of Court which has also been categorically observed by the Appellate Tribunal in the impugned order which can also be stand substantiated by the address shown in the cause title and also verifying affidavit. 6. 6. Though this Court would extend indulgence to an assessee to place such documents as may be required before the Revenue, if the Assessee approaches this court with clean hands and in a bonafide manner in the present matter, considering that there is wanton disregard made by the petitioner by providing the same address but contending that the said property has been sold, which being an abuse of process of court, no ground is made out by the - 6 - HC-KAR NC: 2025:KHC:25059 WP No. 6856 of 2025 petitioner to interfere with the order passed by the Appellate Tribunal. Accordingly, the petition stands dismissed. SD/- (SURAJ GOVINDARAJ) JUDGE SSD List No.: 1 Sl No.: 36