- 1 - HC-KAR NC: 2025:KHC:26525 WP No. 20695 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 20695 OF 2025 (T-RES) BETWEEN: M/S CRAMSTER GEAR CO. HAVING ITS REGISTERED OFFICE AT: #2, 1st FLOOR, CHOKKAHALLI MAIN ROAD, CHOKKANAHALLI, BENGALURU URBAN, BENGALURU - 560 064 REP. BY ITS SOLE PROPRIETOR SRI KEERTI JAYASIMHA, S/O LATE B A JAYASIMHA, AGED ABOUT 50 YEARS, HAVING RESIDENCE AT 119, 2ND MAIN, 4TH CROSS, LG LAKEDEW, NEAR FERNS MEADOWS, BILESHIVALE, BANGALORE NORTH, BENGALURU-560077. …PETITIONER (BY SRI. LAKSHMI MENON, ADVOCATE) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:26525 WP No. 20695 of 2025 AND: 1. THE COMMERCIAL TAX OFFICER LGST-152, BENGALURU, SAMAYA TOWERS, TATA NAGAR MAIN ROAD, BANGALORE - 560092. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-152, BENGALURU, SAMAYA TOWERS, TATA NAGAR MAIN ROAD, BANGALORE-560092. 3. JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-9, 6TH FLOOR, TTMC BUILDING (BMTC DEPOT), 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU, KARNATAKA - 560095. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A) ISSUE A WRIT OF MANDAMUS DIRECTING THE RESPONDENTS TO PROVIDE THE PETITIONER WITH A COPY OF THE SHOW CAUSE NOTICE IN FORM DRC-01 DATED 17.08.2023 ISSUED IN THE PETITIONERS CASE WHICH WAS NOT SERVED UPON THE PETITIONER AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:26525 WP No. 20695 of 2025 CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: "a) Issue a writ of Mandamus directing the Respondents to provide the petitioner with a copy of the Show Cause Notice in Form DRC- 01 dated 17.08.2023 issued in the Petitioner's case which was not served upon the petitioner. b) Issue a writ of Certiorari quashing the show cause notice SCN in Form GST DRC-01 dated 17/08/2023 issued by the Respondent No.1. c) Issue a writ of Certiorari quashing the Order passed under section 73(9) of the Act vide Order No.CTO/LGSTO-152/scrutinu-3/2023-24 dated 11/12/2023 herein marked and referred as Annexure-A1. d) Issue a writ of Certiorari quashing the Summary Order in Form DRC-07 vide Reference No.ZD2912230705478 dated 23/12/2023 herein marked and referred as Annexure-A2. e) Issue a writ in the nature of certiorari and quash the appellate order passed by the Respondent No.3 in Form GST APL-02 dated 19.05.2025 herein marked and referred as Annexure-A3. f) Issue a writ in the nature of certiorari and quash the attachment notice in Form GST- DRC-13 bearing No.CTO/LGSTO-152/DRC- 13/2024-25 and TNO:-598/24-25 dated - 4 - HC-KAR NC: 2025:KHC:26525 WP No. 20695 of 2025 01.06.2024 issued by the Respondent No.2 herein marked and referred as Annexure-A4. g) Alternatively, remand the matter to the Show Cause Notice Stage, directing the Respondent to adjudicate the proceedings afresh in accordance with law, after granting the Petitioner a fair and effective opportunity to be heard and considering all documents and records furnished; h) Alternatively, direct the Respondent No.3 to consider the appeal of the petitioner filed against the order passed under section 73(9) of the Act on merits and also consider the pre- deposit which has been already paid. i) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity." 2. The grievance of the petitioner is that after the petitioner had submitted an application for cancellation of GST registration of the petitioner and it being cancelled, show cause notice have been issued, which was not served on the petitioner and the matter being preceded and the impugned order at Annexures - A1, A2 and A3 and A4 have been passed. 3. Learned AGA submits that show cause notice by e-mail ID have been sent to the address available with the respondents as also uploaded on to the portal, despite which the petitioner had not appeared. - 5 - HC-KAR NC: 2025:KHC:26525 WP No. 20695 of 2025 4. Insofar as the notice sent by registered post, it has been returned with an endorsement 'insufficient address'. 5. Learned counsel for the petitioner in reply would submit that an application has been filed in FORM GST REG-16 on 30.11.2022 informing the address for future correspondence and other details, which includes an e-mail ID on which the petitioner would be served. 6. Taking into account that the GST registration of the petitioner has been cancelled, it cannot be expected of the petitioner to visit the portal to ascertain if there is any notice which had been issued to the petitioner or not. Subsequent thereto, a notice by registered post having been issued, the same was also returned with an endorsement 'insufficient address'. Therefore, it cannot be said that service of notice on the petitioner has been completed. No notice has been issued to the addressee updated on 30.11.2022. 7. As such, I pass the following: ORDER i) The Writ Petition is partly allowed; ii) A Certiorari is issued. The impugned order No.CTO/LGSTO-152/scrutiny-3/2023-24 dated - 6 - HC-KAR NC: 2025:KHC:26525 WP No. 20695 of 2025 11/12/2023 at Annexure A1, the impugned order in Form DRC-07 vide Reference No.ZD2912230705478 dated 23.12.2023 at Annexure A2, the appellate order passed by respondent No.3 in Form GST APL-02 dated 19.05.2025 at Annexure A3, the attachment notice in From GST-DRC-13 bearing No.CTO/LGSTO- 152/DRC-13/2024-25 and TNO:-598/24-25 dated 01.06.2024 issued by the Respondent No.2 at Annexure A4, are quashed. iii) The petitioner is permitted to reply to the show cause notice dated 17.08.2023 within a period of 15 days from today, which reply shall be submitted on or before 4th August, 2025 and the respondents to proceed from that stage. SD/- (SURAJ GOVINDARAJ) JUDGE KG List No.: 1 Sl No.: 24