- 1 - HC-KAR NC: 2025:KHC:28588 WP No. 21063 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. 21063 OF 2025 (T-RES) BETWEEN: M/S. GHAI CONSTRUCTION PRIVATE LIMITED, (REPRESENTED BY ITS CHIEF OF OPERATIONS, HARKARAN SINGH BACHHER S/O RAVINDRA SINGH) B-196, 4TH AVENUE, SAINIKPURI SECUNDERABAD, TIRUMALAGIRI, SAINIKPURI, HYDERABAD - 500 094. EMAIL: gclsouth@gamil.com …PETITIONER (BY SRI. VENKATANARAYANA G.M, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX, DGSTO-5, ROOM NO.610, 6TH FLOOR, A-BLOCK, V.T.K-2 BUILDING, RAJENDRANAGAR, KORAMANGALA, BANGALORE - 560 047. 2. STATE OF KARNATAKA THROUGH PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT (COMMERCIAL TAX), BENGALURU, KARNATAKA - 560 001. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:28588 WP No. 21063 of 2025 3. UNION BANK OF INDIA REPRESENTED BY ITS MANAGER, CORPORATION BANK, ADITI COMMERCE CENTRE, THIMMAYYA ROAD, PUNE - 411 001. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. DIRECTION DECLARING THE IMPUGNED ORDER BEARING REFERENCE NO. ZD290225039241M DATED 11.02.2025 (ANNEXURE- C AND C1 PASSED BY THE 1ST RESPONDENT AS BEING VOLD, ARBITRARY, ILLEGAL, WITHOUT JURISDICTION, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE APART FROM BEING VIOLATIVE OF ARTICLES 14, 19(1)(G) AND 265 OF THE CONSTITUTION OF INDIA, AND TO CONSEQUENTLY SET ASIDE THE SAME AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC:28588 WP No. 21063 of 2025 ORAL ORDER In this petition, the Petitioner has sought for the following reliefs: (a) Issue a writ of mandamus, order, or direction declaring the impugned order bearing reference No.ZD290225039241Mdated 11.02.2025 (Annexure-C1) passed by the 1st respondent as being void, arbitrary, illegal, without jurisdiction, violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same. (b) Issue a writ of mandamus, order, or direction declaring the impugned order of rejection of application for rectification vide ref No.ZD290625002301T dated 02.06.2025 (Annexure-A) passed by the 1st respondent as being void, arbitrary, illegal without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same. (c) Issue a writ of mandamus order, or direction declaring the recovery notice in Form DRC-13 dated 26.06.2025(Annexure-K)issued by the 1st respondent to 3rd respondent being void, arbitrary, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India and to consequently set aside the same. (d) Pass any other or further orders as this Hon'ble Court may deem fit and proper in the interest of justice. 2. The grievance of the petitioner is that the order dated 11.02.2025 at Annexure-C1 has been passed without - 4 - HC-KAR NC: 2025:KHC:28588 WP No. 21063 of 2025 taking into consideration the reply submitted by the petitioner to the show cause notice and the documents adduced / furnished in as much as in the impugned order the documents submitted have not been taken into consideration but to the contra it is stated that no documents have been furnished by the petitioner. A Rectification application having filed by the petitioner without an opportunity having been granted to the petitioner of hearing in the said matter, the said application has been rejected. 3. Learned counsel for the petitioner has taken this court through the audit report, reply to the audit report and the documents which were enclosed along with the reply, the show cause notice as also reply to the show cause notice and certain other documents which were enclosed thereunder. Despite the same having been enclosed, it is seen that in the impugned order dated 11.02.2025, respondent No.1 has categorically stated that no documents have been furnished when those documents are categorically stated to have been furnished along with - 5 - HC-KAR NC: 2025:KHC:28588 WP No. 21063 of 2025 reply and the reply admittedly having received by the respondent. 4. In that view of the matter, I am of the considered opinion that the impugned order at Anenxure-C1 has been passed without verification of the documents and as such, is in violation of the principles of natural justice. The Subsequent order at Annexure-A a dated 02.06.2025 also did not take into consideration the submission made by the petitioner as also did not provide a personal hearing to the petitioner. 5. In that view of the matter, I am of the considered opinion that the matter would have to be remitted to the respondent No.1 for fresh consideration since the documents would have to be considered, which cannot be considered in the rectification by the respondent No.1. Consequently the recovery notice issued at Annexure K cannot also survive for implementation, as such, I pass the following: ORDER (i) The writ petition is allowed. - 6 - HC-KAR NC: 2025:KHC:28588 WP No. 21063 of 2025 (ii) The order dated 11.02.2025 at Annexure C1 and the order dated 02.06.2025 at Annexure-A as also recovery notice at Annexure-K are quashed. (iii) The matter is remitted to the respondent No.1 for fresh consideration by taking into consideration the documents already submitted and appreciating the relevance of the said documents in the present matter and thereafter pass necessary orders. Liberty is reserved to the petitioner to furnish any and all documents which the petitioner relies upon by end of day 07.08.2025. SD/- (SURAJ GOVINDARAJ) JUDGE SS List No.: 1 Sl No.: 45 CT: BHK