- 1 - HC-KAR NC: 2025:KHC:54240 WP No. 37211 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 37211 OF 2025 (T-RES) BETWEEN: M/S SHARADA ENTERPRISES, J.M.J TALKIES ROAD, KELAPETE, KOPPA, KARNATAKA 577 126 REP. BY ITS PROPRIETOR, SRI BALAKRISHNA KAMATH U K. …PETITIONER (BY SRI NADEEM AHMED, ADVOCATE FOR SMT. BHARGAVI S V, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYATHERIGE BHAVAN, GANDHINAGAR, BENGALURU-560 009. 2. THE COMMERCIAL TAX OFFICER, SGSTO-222, TARIKERE, TARIKERE-577 228. 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (A), MALNAD DIVISION, SHIVAMOGGA-577 201. …RESPONDENTS (BY SRI K HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (1) ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE ADJUDICATION ORDER DATED 30.12.2023 PASSED BY 2ND RESPONDENT VIDE NO. CTO/GSTSO-222/TKE/SEC-73/T-3189/23-24, AND THE DRC-07 BEARING REF NO. ZD291223101657H, ISSUED BY 2ND RESPONDENT IS HEREWITH ENCLOSED AS ANNEXURE-E AND E1 AND THE ORDER PASSED BY THE HON'BLE JCCT(A) 3RD RESPONDENT VIDE APPEAL NO. GST/AP-282/2024-25 DATED 16.07.2025 FOR THE FINANCIAL YEAR 2017-18 IS HEREWITH ENCLOSE AS ANNEXURE-J ETC. Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54240 WP No. 37211 of 2025 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 1. In this petition, petitioner seeks the following reliefs: "WHEREFORE, insofar as the petitioner herein is concerned, it is most respectfully prayed that this Hon'ble Court be pleased to: (i) Issue Writ of Certiorari or in the like nature of Certiorari quashing the Adjudication order dated 30.12.2023 passed by 2nd respondent vide No. CTO/GSTSO-222/TKE/Sec-73/T- 3189/23-24, and the DRC-07 bearing ref no. ZD291223101657H, issued by 2nd respondent is herewith enclosed as ANNEXURE E and E1; and the order passed by the Hon'ble JCCT(A) 3rd Respondent vide appeal No. GST/AP-282/2024-25 dated 16.07.2025 for the financial year 2017-18 is herewith enclose as ANNEXURE-J. (ii) Issue Writ of Mandamus and directing the Respondents to consider the returns filed by the Petitioner are correct and grant Input Tax benefit claimed by the petitioner AND (iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) over the impugned the Adjudication order dated 30.12.2023 passed by 2nd respondent vide No. CTO/GSTSO-222/TKE/Sec-73/T-3189/23-24, and the DRC- 07 bearing ref no. ZD291223101657H issued by 2nd respondent. is herewith enclosed as ANNEXURE E and E1 - 3 - HC-KAR NC: 2025:KHC:54240 WP No. 37211 of 2025 the order passed by the Hon'ble JCCT(A) 3rd Respondent vide appeal No. GST/AP-282/2024-25 dated 16.07.2025 for the financial year 2017-18 is herewith enclose as ANNEXURE-J. (iv) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned AGA 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 08.05.2023 under Section 73 of the CGST/KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, the 2nd respondent proceeded to pass the impugned order dated 30.12.2023 under Section 73 (9) of the KGST Act, 2017 confirming the total demand including the tax, interest and penalty which was challenged by the petitioner before the 3rd respondent in the appeal which came to be rejected on 16.07.2025. Thereafter, 2nd respondent initiated the Bank attachment against the petitioner and issued Form GST DRC A3 to the petitioner's bank without providing adequate opportunity to the petitioner. - 4 - HC-KAR NC: 2025:KHC:54240 WP No. 37211 of 2025 4. Learned counsel for the petitioner submits that the 2nd respondent has proceeded to pass the impugned assessment order without affording adequate opportunity to contest the same and the same was not communicated to the petitioner and hence, he could not submit replies/ documents to the show-cause notice and resultantly could not contest the proceedings. Pursuant to the aforesaid order, the petitioner filed an appeal on 30.09.2024 before the 3rd respondent which was dismissed on 16.07.2025 vide Annexure-J. Thereafter, on 14.11.2025, the 2nd respondent initiated the Bank Attachment against the petitioner vide Annexure-K. Therefore, the petitioner has no option but to approach 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 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 - HC-KAR NC: 2025:KHC:54240 WP No. 37211 of 2025 5. Per contra, learned AGA for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 6. Under these circumstances, having regard to the specific assertion on the part of the petitioner that his 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 adjudication order dated 30.12.2023 passed by the 2nd respondent 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 08.05.2023. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned adjudication order dated 30.12.2023 passed by the 2nd respondent under Section 73 (9) of the KGST Act, 2017 at Annexure – E as well as - 6 - HC-KAR NC: 2025:KHC:54240 WP No. 37211 of 2025 impugned order dated 16.07.2025 passed by the 3rd respondent under Section 107(1) of the SGST/CGST Act, 2017 are 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 08.05.2023 vide Annexure-D. (iv) The petitioner is directed to appear before the 2nd respondent on 04.02.2026, without awaiting further notice from the 2nd respondent. (v) The 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 04.02.2026 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 38