- 1 - HC-KAR NC: 2025:KHC:33383 WP No. 24481 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 24481 OF 2025 (T-RES) BETWEEN: M/S YASH INDUSTRIES A PARTNERSHIP FIRM FORMED AS PER PARTNERSHIP ACT 1932, O/AT NO 44/3, HOSAHALLI, GOLLARAPALYA, BANGALORE URBAN, BANGALORE 560091 GSTIN 29AABFY3844RIZA, REPRESENTED BY ITS PARTNER SRI PANKAJ YESHWANTH HIBARE …PETITIONER (BY SRI. HEMANTH N.P., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAX BUILDING, VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR, BENGALURU 560009 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-081, KIADB BUILDING, 2ND FLOOR, 14TH CROSS, 4TH PHASE, PEENYA 2ND STAGE, BANGALORE 560058 Digitally signed by SUNITHA K S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:33383 WP No. 24481 of 2025 3. THE COMMERCIAL TAX OFFICER LGSTO 081 LGSTO-081, 2ND FLOOR, 4TH PHASE, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU 560058. …RESPONDENTS (BY SMT. JYOTI M. MARADI, LEARNED HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ADJUDICATION ORDER DTD 20.02.2025 BEARING NO. ACCT/LGSTO-81/ORD-20/2024-25 PASSED BY THE R-2 VIDE ANNX- E, QUASHING THE IMPUGNED SUMMARY ORDER IN FORM GST DRC 07 DTD 20.02.2025 BEARING REFERENCE NO. ZD2902250817072 PASSED BY R-2 VIDE ANNX-F. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this court seeking the following prayer: a) Issue a writ of Certiorari or other appropriate writ or order, quashing the impugned adjudication order dated 20.02.2025 bearing no. ACCT/LGSTO- 81/ORD-20/2024-25 passed by the respondent No.2 vide Annexure-E. b) Issue a writ of Certiorari or other appropriate writ or order, quashing the impugned summary order in form GST DRC 07 dated 20.02.2025 bearing reference No. ZD2902250817072 passed by respondent No.2 vide Annexure-F. - 3 - HC-KAR NC: 2025:KHC:33383 WP No. 24481 of 2025 c) Pass such other order or direction as this Hon’ble Court may deem fit and proper in the interest of justice and equity. 2. Heard the learned counsel for the petitioner and learned counsel for the respondents. 3. The petitioner inter alia contends that he was not heard in the matter and orders have been passed in violation of principles of natural justice. 4. A perusal of the documents appended to the petition would vindicate the submission of the petitioner and indicate that the petitioner was not heard in the matter. The learned counsel appearing for the respondent would, however, dispute the possession, contending that though notice was issued, the petitioner has not appeared before the Assessing Officer. 5. The learned counsel for the respondents would submit that the petition should be dismissed and not be entertained on the ground of violation of principles of natural justice, as the petitioner has not availed the - 4 - HC-KAR NC: 2025:KHC:33383 WP No. 24481 of 2025 opportunity of appearance when the notice was issued. However, the order indicates that the petitioner was not heard; therefore, it is admittedly an ex parte order. 6. In the light of the dispute with regard to the petitioner getting the notices and not appearing before the authority, I deem it appropriate to allow the petition, albeit in part, with imposing the cost of Rs.10,000/- to be paid to the Advocate Clerk’s Fund, within 4 weeks from the date of receipt of the copy of this order. With the aforesaid reasons, I pass the following order: ORDER i. The writ petition is allowed. ii. The impugned order dated 20.02.2025 bearing No.ACCT/LGSTO-81/ORD-20/2024-25 and Form GST DRC dated 20.02.2025 bearing reference No.ZD2902250817072 passed by respondent No.2 vide Annexures- E and F stands quashed. - 5 - HC-KAR NC: 2025:KHC:33383 WP No. 24481 of 2025 iii. The matter is remitted back to the hands of the Assessing Officer to the stage of the show cause notice, the petitioner shall now submit his reply to the show cause notice and concerned officer should take the proceedings to its logical conclusion. iv. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE SKS List No.: 1 Sl No.: 141