- 1 - HC-KAR NC: 2025:KHC:26418 WP No. 19380 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 19380 OF 2024 (T-RES) BETWEEN: VIVEKS CONSTRUCTION A PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SHRI N BHUPATHI, SON OF SHRI VENKATA RAJU N R AGED 44 YEARS HAVING OFFICE AT NO. 2471 2ND FLOOR, E BLOCK, 10TH CROSS, SAHAKARANAGAR BENGALURU-560092. …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: THE COMMERCIAL TAX OFFICER (AUDIT)-4.7, DGSTO-4 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BEENGALURU-560095. …RESPONDENT (BY SRI.JYOTHI M MARADI., HGCP) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26418 WP No. 19380 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ORDER BEARING FILE NO.CTO(AUDIT)- 4.7/DGSTO-4/S-73-1832/23.24 DTD 15.12.2023 (ANNX-A) PASSED BY THE RESPONDENT AS ALSO RECOVERY NOTICE BEARING GST DRC-01 BEARING FILE NO.CTO-(AUDIT)- 4.7/DGSTO-4/T.NO.11/24-25 DTD 16.05.2024 (ANNEXURE) ISSUED BY THE RESPONDENT TO BANK OF BARODA, H.B.R. LAYOUT, KALYAN NAGAR, BENGALURU. THIS WRIT PETITION, COMING ON FOR THE ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned counsel for the petitioner submits that Annexure-C is the order received by E-mail. His submission is accepted and office objection at Sl.No.1 is overruled. 2. Petitioner is before this Court seeking for the following reliefs: A) Issue a writ of certiorari or any other writ to quash the impugned order bearing file - 3 - HC-KAR NC: 2025:KHC:26418 WP No. 19380 of 2024 No.CTO (Audit)-4.7/DGSTO-4/S-73-1832/23-24 dated 15.12.2023 (Annexure-A) passed by the respondent as also recovery notice bearing GST DRC-01 bearing File No.CTO (Audit)-4.7/DGSTO- 4/T.No.11/24-25 dated 16.05.2024 (Annexure-C) issued by the respondent to Bank of Baroda, H.B.R. Layout, Kalyan Nagar, Bengaluru; B) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice. 3. The grievance of the petitioner is despite of surrender and cancellation of GST Registration of the petitioner, the assessment notice was sent to the said Email-ID, put up on the said portal which was not to the knowledge of the said petitioner and could not respond to the said notice. 4. When the registration is cancelled, it cannot be expected by the assessee to visit the portal and to ascertain any notice have been issued to the said assessee posted on the said portal. In such case, it would be required by the respondent to have issued necessary notice by registered post and - 4 - HC-KAR NC: 2025:KHC:26418 WP No. 19380 of 2024 acknowledgment due and only after proof of service of notice proceed with the matter. 5. In the present matter, no physical notice has been served to the petitioner. The petitioner's registration has already been cancelled. Mere web hosting in GST web portal cannot be held sufficient service. As such, I proceed to pass the following: ORDER i. Writ petition is allowed. ii. Writ of Certiorari is issued. The impugned order bearing file No.CTO (Audit)-4.7/DGSTO-4/S-73- 1832/23-24 dated 15.12.2023 (Annexure-A) passed by the respondent as also recovery notice bearing GST DRC-01 bearing File No.CTO (Audit)- 4.7/DGSTO-4/T.No.11/24-25 dated 16.05.2024 (Annexure-C) issued by the respondent are quashed. - 5 - HC-KAR NC: 2025:KHC:26418 WP No. 19380 of 2024 iii. Matter is remitted to the respondent for fresh consideration. iv. Petitioner shall appear before the respondent without requirement of any further notice on 05.08.2025 at 2.30 p.m. and submit his written objections to show cause notice as also any document the petitioner wishes to rely upon. v. Respondent thereafter provide an opportunity for hearing to the petitioner on the same day or any other day fixed by informing the petitioner of the same and proceed therewith. SD/- (SURAJ GOVINDARAJ) JUDGE RJ List No.: 1 Sl No.: 4