- 1 - HC-KAR NC: 2025:KHC:28010 WP No. 20903 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.20903 OF 2025 (T-RES) BETWEEN: M/S. S. M. CONSTRUCTIONS A PROPRIETORSHIP FIRM REP. BY ITS AUTHORISED REPRESENTATIVE SHRI. VENKATAPPA SRINIVASA MURTHY AGED ABOUT 78 YEARS S/O. N. VENKATAPPA NO.136, 7TH CROSS, WILSON GARDEN BENGALURU - 572 102. …PETITIONER (BY SRI RAVI SHANKAR S. V., ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX LGSTO-040, 1ST V.T.K.-2, 2ND STAGE RAGENDRA NAGAR, KORAMANGALA BENGALURU - 560 047. …RESPONDENT (BY SRI K. HEMAKUMAR, A.G.A.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PAYING TO QUASHING SHOW CAUSE NOTICE BEARING NO. ACCT/LGSTO- 040/DRC-01A/2022-23 DATED 04.09.2023 ISSUED BY THE RESPONDENT UNDER SEC.73 (1), FOR BEING WITHOUT THE AUTHORITY OF LAW (ANNEXURE -A). THIS WRIT PETITION IS COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28010 WP No. 20903 of 2025 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Learned AGA accepts notice for the respondent. 2. Petitioner is before this Court seeking for the following reliefs: (i) Issue a Writ of Certiorari quashing show Cause Notice bearing no. ACCT/LGSTO-040/DRC-01A/2022-23 dated 04.09.2023 issued by the Respondent under sec.73 (1), for being without the authority of law (Annexure-A). (ii) Issue a Writ of Certiorari quashing Order of Adjudication No. ACCT/LGSTO-040/ISD/DRC-07/3/2023- 24 dated 21.12.2023 passed by the Respondent under sec.73 (9), for being without the authority of law (Annexure-B). (iii) To issue Order(s), Directions, Writ(s) or any other relief, holding that the actions of the Respondent are illegal and award a Cost appropriate as this Hon'ble Court deems it fit and proper in the facts and circumstances of the case in the interest of justice and equity. (iv) To issue Order(s), Directions, Writ(s) or any other relief as this Hon'ble Court deems it fit and proper in the facts and circumstances of the case in the interest of justice and equity. Alternatively, (v) Issue a Writ of Mandamus, directing Respondent to reconsider the case on hand in fresh adjudication, while providing Petitioner an opportunity of being heard. 3. A short grievance of the petitioner is that the petitioner had closed his business in the beginning of the year 2023 i.e., after COVID-19. Since the Authorised Representative - 3 - HC-KAR NC: 2025:KHC:28010 WP No. 20903 of 2025 of the petitioner was 78 years old, he could not carry on the business of construction. The impugned Show Cause Notice having been issued on 04.09.2023, uploaded on the GST portal, was not seen by the petitioner as the petitioner has stopped visiting the GST portal. In pursuance of which, the adjudication order was passed on 21.12.2023 at Annexure-B without the petitioner participating in the said proceedings. 4. A perusal of the documents filed indicates that 'NIL' returns have been filed by the petitioner, which establishes that the petitioner has apparently stopped the business and it gives credence to the submission that on the closure of the business, the petitioner did not visit the GST portal. Though it was required for the petitioner to have informed the respondents about such closure of business and cancel the registration, considering that the proprietor of the petitioner is 78 years old and that no business has been conducted, the petitioner is required to be provided one more opportunity to place all the documents on record before the respondent-Authorities. - 4 - HC-KAR NC: 2025:KHC:28010 WP No. 20903 of 2025 5. The submission of Sri K.Hemakumar, learned AGA for the respondent that the show cause notice has been sent by E-mail, is at present, cannot be accepted without any proof of delivery or proof of petitioner having opened the said email. In one other matter, this Court has directed the respondents to implement such a system. 6. In that view of the matter, I pass the following order: i) Writ petition is allowed. ii) The order of Adjudication dated 21.12.2023 (Annexure-B) passed by the respondent is quashed. iii) Petitioner is permitted to reply to the show cause notice dated 04.09.2023 at Annexure-A, which reply shall be submitted to the respondent, without requirement of any further notice, on or before 22.08.2025, which shall be considered by the respondent and appropriate orders be passed in accordance with law. SD/- (SURAJ GOVINDARAJ) JUDGE VM List No.: 1 Sl No.: 43