- 1 - HC-KAR NC: 2025:KHC:37478 WP No. 26162 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO.26162 OF 2025 (T-RES) BETWEEN: M/S PADMA FERTILIZERS A PROPRIETARY CONCERN REPRESENTED BY ITS PROPRIETOR SRI. HOSALLY PUTTAHANUMEGOWDA SURESHA ADDRESS OF PRINCIPAL PLACE OF BUSINESS, MASALE HOSAHALLI, SHANTHIGRAMA HOBALI HASSAN TALUK, HASSAN DISTRICT – 573 201 …PETITIONER (BY SRI. VIJAY KUMAR A, ADVOCATE FOR SRI. BHOJARAJA, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA TERIGE KENDRA-1, KALIDASA MARGA, GANDHINAGAR, BANGALORE - 560 009. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:37478 WP No. 26162 of 2025 2. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-1, HASSAN, OFFICE OF COMMERCIAL TAX OFFICER (ENF)-1, SWAMY ARCADE, OPP. TO HDFC HOME LOAN BANK KUVEMPUNAGARA, HASSAN – 573 201. 3. THE COMMERCIAL TAX OFFICER-(AUDIT), ARASIKERE. OFFICE OF COMMERCIAL TAX OFFICER (AUDIT), JENUSHREE BUILDING, NEAR COURT, B.H.ROAD, ARSIKERE, HASSAN, DISTRICT - 573 103. …RESPONDENTS (BY SMT. JYOTI M MARADI., HCGP) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR OTHER APPROPRIATE WRIT OR ORDER, QUASHING THE IMPUGNED ADJUDICATION ORDER DATED 07.02.2025 BEARING NO.CTO(AUD)ARS/GST ADJ-1468/2024- 25 PASSED BY RESPONDENT NO.3 VIDE ANNEXURE-E AND ETC THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:37478 WP No. 26162 of 2025 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 07.02.2025 bearing No.CTO(AUD)ARS/GST ADJ- 1468/2024-25 passed by Respondent No.3 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 07.02.2025 bearing reference no.ZD2902250301930 passed by Respondent No.3 vide ANNEXURE – F; 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 Sri Vijay Kumar A., learned counsel for Sri Bhojaraja, learned counsel for the petitioner and Smt. Jyoti M. Maradi, learned High Court Government Pleader for the respondents. 3. The petitioner is said to be engaged in the business of fertilizers and chemicals and is said to be discharging his tax liability regularly. The issue in the lis is with regard to certain - 4 - HC-KAR NC: 2025:KHC:37478 WP No. 26162 of 2025 proceedings drawn by issuance of show cause notices by respondent No.2 dated 29.10.2024 and on 31.10.2024. The petitioner does not participate in the adjudication proceedings and respondent No.3 passes an order on 07.02.2025. 4. Learned counsel for the petitioner is on a solitary submission that the order impugned is an exparte order as he had no opportunity to participate in the proceedings, since the show cause notices never reached the doors of the petitioner. 5. The learned High Court Government Pleader though would refute the submission contending that the notices were sent through electronic mail and therefore, they are deemed to have seen and submits that no further no indulgence should be shown at the hands of this Court. 6. In the light of the aforesaid circumstance of the factum of the exparte proceedings being drawn against the petitioner, which is vindicated on a perusal of the order impugned, I deem it appropriate to grant one opportunity to the petitioner to appear before the concerned respondents and submit his reply. Therefore, the petition deserves to succeed, albeit, in part. - 5 - HC-KAR NC: 2025:KHC:37478 WP No. 26162 of 2025 7. For the aforesaid reasons, the following: ORDER a. The writ petition is allowed in part. b. The matter is remitted back to the hands of respondent No.3 with a direction to the petitioner to submit his reply to the show cause notices by appearing before respondent No.3 on 17.10.2025, subject to the cost of ₹5,000/- payable to the High Court Legal Services Committee. c. As a matter of form, the orders dated 07.02.2025, at Annexures ‘E’ and ‘F’, stand quashed. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 46