- 1 - HC-KAR NC: 2025:KHC:49097 WP No. 35281 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 35281 OF 2025 (T-RES) BETWEEN: M/S. IMAGE LABELS PRIVATE LIMITED (PRESENTLY KNOWN AS IMAGE SYNERGY EKXPLOR PRIVATE LIMITED) REPRESENTED BY ITS MANAGING DIRECTOR, MR. SUJAN NAILADY, 10, IMAGE LABELS P LTD., OFF KANAKAPURA ROAD, VAJARAHALLI, BENGALURU URBAN, KARNATAKA - 560 062. E-MAIL ID: ramanaik@imagelabels.in …PETITIONER (BY SRI. VENKATANARAYANA G.M, ADVOCATE) AND: THE ASSISTANT COMMISSINER OF CENTRAL TAX OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION-6, BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND, BANASHANKARI, BENGALURU - 560 070. …RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARING THE IMPUGNED ORDER-IN- ORIGINAL VIDE FORM GST DRC 07, BEARING DIN 20250957YU0000059168 DATED 11.09.2025 Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49097 WP No. 35281 of 2025 ANNEXURE-A, PASSED BY THE RESPONDENT AS BEING VOID, ARBITRARY, ILLEGAL, VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE, AND 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 S.R.KRISHNA KUMAR ORAL ORDER In this writ petition, the petitioner seeks the following reliefs: "a. Issue a writ of Certiorari declaring the Impugned Order-in-Original vide Form GST DRC - 07, bearing DIN: 2025057YU000059168 dated 11.09.2025 [Annexure-A], passed by the Respondent as being void, arbitrary, illegal, violative of principles of natural justice, and consequently set aside the same. b. Remand the matter to the adjudicating authority for fresh consideration. c. Pass any other or further orders as this Hon'ble Court may deem fit and proper in the interest of justice." 2. Heard the learned counsel for the petitioner and the learned counsel for the respondent and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:49097 WP No. 35281 of 2025 3. A perusal of the material on record will indicate that the respondent initiated proceedings under Section 74 of the CGST Act, 2017 and issued intimation notice to the petitioner to file its reply. Subsequently, the respondent issued show-cause notice in Form GST DRC-01 as per Section 74(1) of CGST Act, 2017. The petitioner filed its reply dated 11.06.2025 to the aforesaid show-cause notice. Pursuant to the same, the respondent without considering the reply filed by the petitioner and not providing the petitioner a sufficient opportunity of personal hearing under Section 75(4) of the CGST Act, 2017 proceeded to pass the impugned order-In-Original under Section 74 of the Act at Annexure-A dated 11.09.2025, which are assailed in the present petition. 4. Learned counsel for the petitioner submits that the petitioner had filed its reply to the show-cause notice dated 11.06.2025 and the respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order-In-Original at Annexure-A dated 11.09.2025 and the impugned order-In-Original deserve to be quashed and the matter is remitted back to the respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to - 4 - HC-KAR NC: 2025:KHC:49097 WP No. 35281 of 2025 the petitioner to submit a reply to the show cause notice/ produce necessary documents and thereafter to pass appropriate orders. 5. Per contra, learned counsel for the respondent would support the impugned order and submit that there is no merit in the petition and the same is liable to be dismissed. 6. A perusal of the material on record including the impugned order will indicate that it is an undisputed fact that the petitioner filed its reply to the show-cause notice and the impugned order has been passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the respondent failing to provide a reasonable opportunity to the petitioner to produce necessary documents, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions. - 5 - HC-KAR NC: 2025:KHC:49097 WP No. 35281 of 2025 7. In the result, I pass the following: ORDER i) The Writ Petition is allowed; ii) The impugned order passed by the respondent at Annexure-A dated 11.09.2025, is hereby set aside; iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law. iv) The respondent is directed to consider the reply dated 11.06.2025 and provide reasonable opportunity of personal hearing to the petitioner and thereafter, proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 9 CT:BHK