- 1 - HC-KAR NC: 2025:KHC:54662 WP No. 38491 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. 38491 OF 2025 (T-RES) BETWEEN: M/S KPTCL ACCOUNTS OFFICERS ASSOCIATION NO.28, RACE COURSE ROAD, ANAND RAO CIRCLE, BENGALURU – 560 009. REPRESENTED BY ITS GENERAL SECRETARY …PETITIONER (BY SRI. ASHOK N. PATIL, ADVOCATE) AND: 1. OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICE, LGSTO-31, 6TH FLOOR, MINO ANJANEYA BHAVANA, A.V.ROAD, CHAMARAJAPET, BENGALURU – 560 018. 2. COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGARA, BENGALURU – 560 009. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING FOLLOWING ORDER PASSED BY THE FIRST RESPONDENT ASSISTANT COMMISSIONER OF COMMERCIAL TAXES UNDER SECTION 73, 50, 78, 79 OF THE KARNATAKA GOODS AND SERVICE TAX ACT-2017, DATED 27.11.2025 RELATING TO LGTSO-31/CTO/DRC- 07/01/T.NO./2025-26, DATED 27.11.2025 FOR THE TAX PERIOD 2021-2022-ANNEXURE-E AND ETC., Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54662 WP No. 38491 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 In this petition, petitioner seeks for the following reliefs: Issue Writ of Certiorari or Writ in the nature of Certiorari quashing following Orders:- A. Order passed by the First Respondent Assistant Commissioner of Commercial Taxes under Section 73, 50, 78, 79 of the Karnataka Goods and Service Tax Act- 2017, dated 27.11.2025 relating to LGTSO- 31/CTO/DRC-07/01/T.No./2025-26, dated 27.11.2025 for the Tax Period 2021-2022-Annexure-E B. Summary of the Order passed by the First Respondent Assistant Commissioner of Commercial Tax Form GST DRC-07, dated 27.11.2025 relating 07/01/T.No./2025-26, dated 27.11.2025 for the Tax Period to LGTSO- 31/CTO/DRC-2021-2022-Annexure-F To issue any other Writ or Direction or to grant such other relief or reliefs as deemed fit under the facts and circumstances of the case, including cost. 2. Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:54662 WP No. 38491 of 2025 3. A perusal of the material on record will indicate that pursuant to issuance of intimation notice dated 15.09.2025 in Form GST DRC-01A, to which the petitioner did not submit any reply, respondent No.1 issued a show cause notice in Form GST DR- 01 dated 27.09.2025 to the petitioner under Section 73(1) of the CGST Act, to which also the petitioner did not submit any reply. So also the petitioner did not submit a reply to the subsequent reminder notice dated 27.10.2025 issued by respondent No.1. The petitioner instead of submitting reply to the show-cause notice, submitted a letter dated 12.11.2025 requesting respondent No.1 to grant time to gather documents. Under these circumstances, respondent No.1 proceeded to pass the impugned exparte adjudication order dated 27.04.2025 under Section 73(9) of the CGST/KGST Act, aggrieved by which the petitioner is before this court by way of the present petition. 4. It is a specific contention of the petitioner that he did not receive the aforesaid notices, Orders etc., and due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit reply and contest the proceedings and as such, it is necessary that the impugned order - 4 - HC-KAR NC: 2025:KHC:54662 WP No. 38491 of 2025 dated 27.11.2025 is set aside and the matter be remitted back to respondent No.1 for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and to proceed further in the matter. 5. Per contra learned AGA for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 6. A perusal of the material on record will indicate that though several contentions have been urged by both sides in support of their respective claims, it is an undisputed fact and a matter of record that the petitioner did not submit any replies to the notices issued by the respondent nor did he participate in the impugned proceedings, which culminated in the impugned exparte adjudication order in the absence of the petitioner. Under these circumstances, in order to provide one more opportunity to the petitioner to submit reply to the show cause notice and contest the proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure-E dated 27.11.2025 and remit the matter back to the concerned respondent - 5 - HC-KAR NC: 2025:KHC:54662 WP No. 38491 of 2025 for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and contest the proceedings in accordance with law, subject to payment of cost of Rs.10,000/-. 7. In the result, I pass the following: ORDER (i) The petition is allowed, subject to payment of cost of Rs.10,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. (ii) The impugned order at Annexure-E dated 27.11.2025 and the impugned summary of the order at Annexure-F dated 27.11.2025, passed / issued by respondent No.1 is hereby quashed. (iii) The matter is remitted back to respondent No.1 for reconsideration afresh from the stage of the petitioner submitting its reply to show-cause notice dated 27.09.2025, in accordance with law. (iv) The petitioner shall appear before respondent No.1 on 05.02.2026 without awaiting further notice from respondent No.1, failing which the present order shall stand - 6 - HC-KAR NC: 2025:KHC:54662 WP No. 38491 of 2025 recalled automatically, without further reference to the Bench and without further orders. (v) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by respondent No.1, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 4 Sl No.: 33