- 1 - HC-KAR NC: 2025:KHC:53868 WP No. 37830 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.37830 OF 2025 (T-RES) BETWEEN: SRI AKRAM PASHA @ MOHAMMED AKRAM PASHA S/O. MOHAMMED BASHEER, AGED 47 YEARS, PROPRIETOR OF M/S. UNIQUE ENTERPRISES, PROPRIETORSHIP CONCERN, VENKATACHALAIAH LANE, NEAR CITY MARKET, NO.7, 7/1, PARVEEN LODGE BUILDING, BENGALURU-560 002 GSTIN:29AYNPP5790M1ZA R/O. 6/42, 11TH MAIN, 16TH CROSS, PADMANABHANAGAR, BENGALURU-560 070. …PETITIONER (BY SRI. SUBRAHMANYA DATTATRAY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, THE STATE OF KARNATAKA, VIDHAN SOUDHA, FINANCE DEPARTMENT, BENGALURU-560 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-3.11, 2ND FLOOR, BMTC BUS STAND, KH ROAD, SHANTHINAGAR, BANGALORE-560 027. …RESPONDENTS Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:53868 WP No. 37830 of 2025 (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SETTING ASIDE THE ADJUDICATION ORDER MADE IN FORM GST DRC-07 VIDE REF NO. ADJU-16/DRC-07/ACCT-3.11/2020-21 DTD: 02.06.2025, PASSED BY THE RESPONDENT NO.2, (ANNEXURE-B) BEING ARBITRARY, ERRONEOUS AND NOT SUSTAINABLE IN LAW AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: "i. Issue a writ of certiorari or any other writ or order or direction, setting aside the adjudication order made in Form GST DRC-07 Vide Ref No.ADJU-16/DRC-07/ACCT- 3.11/2020-21 dated 02.06.2025, passed by the respondent No.2, (Annexure-B) being arbitrary, erroneous and not sustainable in law, in the interest of law equity and justice. ii. Issue a writ of mandamus or any other writ or order or direction, directing the respondent No.2 herein to re-open the case from the stage of reply to show cause notice and proceed further after providing opportunity of personal hearing and considering the evidence being submitted by the petitioner, in accordance with law, in the interest of law equity and justice. iii. Grant such other and further reliefs as are just even including the costs of this petition, in the interest of justice and equity. - 3 - HC-KAR NC: 2025:KHC:53868 WP No. 37830 of 2025 2. Heard learned counsel for the petitioner and learned HCGP for respondents and perused the material on record. 3. A perusal of the material on record will indicate that the second respondent issued a show cause notice in dated 17.10.2023 to the petitioner under Section 73(1) of the CGST Act, to which also the petitioner did not submit any reply. Under these circumstances, the second respondent proceeded to pass the impugned exparte adjudication order dated 02.06.2025 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 dated 02.06.2025 is - 4 - HC-KAR NC: 2025:KHC:53868 WP No. 37830 of 2025 set aside and the matter be remitted back to the second respondent 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 HCGP 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 second 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 - 5 - HC-KAR NC: 2025:KHC:53868 WP No. 37830 of 2025 and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure-B dated 02.06.2025 and remit the matter back to the second respondent 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.15,000/-. 7. In the result, I pass the following: ORDER (i) The petition is allowed, subject to payment of cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. (ii) The impugned order at Annexure-B dated 02.06.2025 passed by the second respondent is hereby quashed and the matter is remitted to the second respondent for reconsideration afresh. - 6 - HC-KAR NC: 2025:KHC:53868 WP No. 37830 of 2025 (iii) The petitioner shall appear before the second respondent on 02.02.2026 without awaiting further notice from the second respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. (iv) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the second respondent, 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 NS CT:TSM List No.: 2 Sl No.: 18