- 1 - HC-KAR NC: 2025:KHC:51185 WP No. 36286 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 05TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36286 OF 2025 (T-RES) BETWEEN: 1. SCORPIO ENGINEERING BMH PRIVATE LIMITED REGISTERED UNDER COMPANIES ACT, 1956 ‘SCORPIO HOUSE’ 132, WHEELER ROAD, COX TOWN BENGALURU – 560 005. REPRESETNED BY DIRECTOR MS. KRITHIKA VELAN …PETITIONER (BY SRI. KARTHIK R, ADVOCATE) AND: 1. SUPERINTENDENT OF CENTRAL TAX EED-2 RANGE ED-2 DIVISION GST COMMISSIONERATE BENGALURU EAST BMTC BUS STAND DOMMALURU BENGALURU – 560 071. …RESPONDENT (BY SRI. JEEVAN J NEERALGI, ADVOCATE) Digitally signed by SREEDHARAN BANGALORE SUSHMA LAKSHMI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:51185 WP No. 36286 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER IN SL.No.07/2025-26/EED-2/SUPDT DATED 28.10.2025 PASSED BY THE RESPONDENT i.e. ANNEXURE-M IN DEMANDING AN AMOUNT OF RS. 13,22,535/- AS TAX, INTEREST AND PENALTY 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 petition, the petitioner seeks the following relief:- Issue a writ of Certiorari quashing the impugned order in Sl.No.07/2025-26/EED-2/SUPDT dated 28.10.2025 passed by the Respondent i.e., Anneuxre M in demanding an amount of Rs.13,22,535/- as tax, interest and penalty and to grant such further reliefs as this Hon’ble Court deems fit under the circumstances of the case and in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the show cause notice dated 08.09.2025 issued by the respondent under Section 73(1) of the CGST Act, the respondent - 3 - HC-KAR NC: 2025:KHC:51185 WP No. 36286 of 2025 proceeded to pass the impugned order inter alia coming to the conclusion that the petitioner had not submitted a reply to the same nor contested the proceedings nor availed the opportunity of personal hearing and consequently, the respondent proceeded to pass the impugned ex parte adjudication order under Section 73(9) of the CGST Act. 4. In this context, it is contented that though the petitioner had submitted replies dated 02.09.2025, 12.09.2025, email dated 13.10.2025 and an authorization letter dated 17.10.2025 and online request for permission to appear online on 17.10.2025 and having appeared online on 17.10.2025, the respondent has proceeded to pass the impugned ex parte adjudication order on the erroneous premise of the petitioner had not submitted any reply and consequently, the impugned order deserves to be set aside and the matter be remitted back for reconsideration afresh in accordance with law. 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. - 4 - HC-KAR NC: 2025:KHC:51185 WP No. 36286 of 2025 6. Though several contentions have been urged by the petitioner as regards his alleged replies to the show cause notice and the proceedings, having regard to the undisputed fact that the impugned order records that the petitioner did not contested the proceedings nor availed the opportunity of personal hearing, without expressing any opinion on the merits/demerits of the rival contentions and in order to provide one more opportunity to the petitioner to submit his reply to the show cause notice at Annexure- E dated 08.09.2025 and to contest the matter on merits, I deem it just and appropriate to set aside the impugned adjudication order at Annexure-M dated 28.10.2025 and remit the matter back to the respondent for reconsideration afresh in accordance with law. 7. In the result, I pass the following: ORDER i) The Writ Petition is hereby allowed. ii) The impugned order at Annexure-M dated 28.10.2025 passed by the respondent is hereby set aside. - 5 - HC-KAR NC: 2025:KHC:51185 WP No. 36286 of 2025 iii) The matter is remitted back to the respondent for reconsideration afresh, to the stage of petitioner submitting replies/additional replies along with documents to the show cause notice and to proceed further in accordance with law. iv) Liberty is reserved in favour of the petitioner to submit reply/additional replies along with documents before the respondent, who shall consider the same and provide sufficient and reasonable opportunity to the petitioner and grant him personal hearing and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE Bss List No.: 2 Sl No.: 16