- 1 - HC-KAR NC: 2025:KHC:46873 WP No. 12304 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12304 OF 2025 (T-RES) BETWEEN: MUNIRAJA V.L. AN INDIVIDUAL SON OF LATE SHRI LAKAPPA AGED 62 YEARS HAVING OFFICE AT NO.9 3RD CROSS, R.T. STREET NMC LANE, NEAR AVENUE ROAD, BENGALURU - 560 053 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES, GST WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR, BANASHANKARI, KANAKAPURA ROAD, BENGALURU - 560 070. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, MYSURU AUDIT COMMISSIONERATE 1ST FLOOR, JSS TOWER BANASHANKARI 3RD STAGE BENGALURU - 560 085. Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:46873 WP No. 12304 of 2025 3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, WEST DIVISION-1, GST WEST COMMISSIONERATE BMTC BUILDING, 1ST FLOOR, BANASHANKARI, KANAKAPURA ROAD, BENGALURU - 560 070. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1 TO R3) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ORDER IN ORIGINAL BEARING NO.178-2024-25 GST (DIN 20250157YT0000222AF5) DATED 10.01.2025 (ANNEXURE-A) PASSED BY THE FIRST RESPONDENT. 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 relief. "(a) Issue a writ in the nature of certiorari or any other writ to quash impugned Order-in-Original bearing No. 40/2024-25-Central Tax [DIN 2025075700000000CA9B] dated 09.01.2025 [Annexure-A] passed by the First Respondent. (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice." 2. Heard the learned counsel for the petitioner, learned - 3 - HC-KAR NC: 2025:KHC:46873 WP No. 12304 of 2025 counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that a show cause notice dated 28.12.2023 having been issued by respondent No.2 to the petitioner, the petitioner failed to submit a reply to the same nor appearing for personal hearing as recorded in paragraph No.7 of the impugned order at Annexure-A dated 10.01.2025. In this context, it is submitted that the inability and omission on the part of the petitioner to submit a reply to the show cause notice and contest the proceedings and also appear for personal hearing was due to bonafide reasons, unavoidable circumstance and sufficient cause and as such, it is necessary that the impugned order is set aside and the matter is remitted back to respondent No.1 to enable the petitioner to replying to the show cause notice and proceed further in accordance with law keeping open all rival contentions. 4. Though several contentions have been urged by both sides in support of their respective claims, having regard to the undisputed fact as borne out from the material on record that the petitioner did not submit a reply to the show cause notice dated - 4 - HC-KAR NC: 2025:KHC:46873 WP No. 12304 of 2025 28.12.2023 and did not appear for personal hearing due to bonafide reasons, unavoidable circumstances and sufficient cause, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.1 for reconsideration in accordance with law by issuing certain directions. 5. In the result, I pass the following: ORDER (i) The petition is allowed. (ii) The impugned order dated 10.01.2025 at Annexure-A is hereby set aside. (iii) The matter is remitted back to respondent No.1 for reconsideration, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 2 Sl No.: 6/CT: BHK