- 1 - HC-KAR NC: 2025:KHC:49680 WP No. 1228 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.1228 OF 2025 (T-RES) BETWEEN: M/S GST METALS REPRESENTED BY ITS PROPRIETRIX, NAJMUNNI SA, WIFE OF LATE IBRAHIM SAB AGED ABOUT 61 YEARS RESIDING AT NO.120, RAJAGOPALA NAGAR MAIN ROAD, MARUTHI THEATRE, PEENYA 2ND STAGE, BANGALORE – 560 058. …PETITIONER (BY SRI. SYED KHAMRUDDIN, ADVOCATE) AND: DEPUTY COMMISSIONER OF COMMERCIAL TAX (AUDIT) 6.9, DGSTO 6, 3RD FLOOR, KIADB BUILDING, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BENGALURU – 560 058. …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE UNDER SECTION 73(1) OF THE KGST/CGST ACT, 2017 IN FORM GST DRC-01 BEARING NO.DCCT(A)-6.9/DGSTO-06/S.73/2023-24 DATED 29.09.2023 (ANNEXURE-A) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49680 WP No. 1228 of 2025 ORAL ORDER In this petition, petitioner seeks the following reliefs: “(i) Quash the Show Cause Notice under Section 73(1) of the KGST/CGST Act, 2017 in Form GST DRC-01 bearing No.DCCT(A)-6.9/DGSTO-06/S.73/2023-24 dated 29.09.2023 (Annexure-A). (ii) Quash the Adjudication order under Section 73(9) of the KGST/CGST Act, 2017 in Form DRC-07 bearing No.DCCT (A)-6.9/GST/ADJ/No.33/2023-24 dated 07.12.2023 (Annexure-B) and the Summary of the Order in Form GST DRC-07 (Annexure-B1). (iii) Pass such other or further order as this Hon’ble court may deem fit in the facts and circumstances of the case, and in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned HCGP for the respondent – revenue and perused the material on record. 3. A perusal of the material on record will indicate that the representative of M/s. GST Metals, i.e., Smt.Najmunni S.A., is the widow of late Ibrahim Sab who is said to have expired on 28.07.2022 leaving behind her, who succeed to his estate as his heir and legal representative. Mr. Ibrahim Sab having filed returns before the respondent, the respondent proceeded to initiate the - 3 - HC-KAR NC: 2025:KHC:49680 WP No. 1228 of 2025 impugned proceedings and passed the impugned order at Annexure-B dated 07.12.2023 as against the company, which was previously run by Mr. Ibrahim Sahib and as such, Smt. Najmunni S.A., is before this Court by way of the present petition interalia contending that the impugned proceedings, orders, notices etc., were passed against the company, which was run by her deceased husband, are illegal, void, invalid, non est and void ab-initio in view of the following judgments of this Court and other Courts; (i) Sri.Late Someshwar Rao Chilukuri vs. Income Tax Officer – W.P.No.28677/2024 Dated 09.01.2025; (ii) Mrs.Vanitha Gopal Shetty vs. Assistant Commissioner of Income – tax, Circle 26(1), Mumbai – W.P.No.19840/2019 dated 05.07.2021; (iii) Urmila Saxena vs. Central Board of Direct Taxes – (2024) 159 taxmann.com 6 (Madhya Pradesh); (iv) Sumit Balkrishna Gupta vs. Assistant Commissioner of Income-tax, Circle (16(2), Mumbai – (2019) 103 taxmann.com 188 (Bombay). - 4 - HC-KAR NC: 2025:KHC:49680 WP No. 1228 of 2025 4. Per contra, learned HCGP for the respondent – revenue submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for petitioner, the original assessee i.e., Mr. Ibrahim Sahib having expired on 28.07.2022, the impugned proceedings, orders passed as against the company, which was previously run by him are clearly illegal, void, invalid, non est and void ab- initio as held by this Court in the aforesaid judgments and the recent judgment of the Apex Court referred to supra. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Show Cause Notice at Annexure-A dated 29.09.2023 issued by the respondent is hereby set aside and adjudication order at Annexures-B and B1 both dated 07.12.2023 passed by the respondent are hereby quashed. - 5 - HC-KAR NC: 2025:KHC:49680 WP No. 1228 of 2025 (iii) Liberty is reserved in favour of the respondents to initiate appropriate action against the petitioner subject to all just exceptions and in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 75