- 1 - HC-KAR NC: 2025:KHC:47515 WP No. 9444 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 9444 OF 2024 (T-RES) BETWEEN: M/S KRIYATEK DELIVERY SERVICES PRIVATE LIMITED REGISTERED UNDER COMPANIES ACT OF 1956 NO 44/1, 1ST AND 2ND FLOOR, 7TH BLOCK WEST, 7TH BLOCK WEST, SUPREME OVERSEAS EXPORTS BUILDINGS, 16TH CROSS, K. R. ROAD, BENGALURU – 560 085 REPRESENTED BY ITS DIRECTOR OF COMPANY, SRI SRIDHAR SACHIDANANDAM, S/O LATE R. SACHIDANANDAM, AGED ABOUT 53 YEARS, RESIDING AT NO. 2G WEST, KLASSIK BENCHMARK APARTMENTS, B.G. ROAD, BANGALORE – 560 076 …PETITIONER (BY SRI. P. B. HARISH, ADVOCATE) AND: SUPERINTENDENT OF CENTRAL TAX RANGE BWD-6, WEST DIVISION 6, BENGALURU WEST COMMISSIONERATE, 1ST FLOOR, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI BENGALURU – 560 070 …RESPONDENT (BY SRI. AKASH B. SHETTY, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47515 WP No. 9444 of 2024 ASIDE THE IMPUGNED ORDER IN ORIGINAL NO. 82/2023-24 DATED 15/01/2024 UNLOADED ON PORTAL VIDE DRC-07 DATED 16/01/2024 IN REFERENCE NO. ZD290124023513R VIDE ANNEXURE-A PASSED BY RESPONDENT NO.1 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, petitioner seeks for the following reliefs:- “(1) Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to set aside the impugned Order in Original No. 82/2023-24 dated 15-01-2024 uploaded on portal vide DRC-07 dated 16-01-2024 in Reference No: ZD290124023513R vide ANNEXURE-A passed by Respondent-1 (ii) Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to quash the impugned show cause notice File No. GEXCOM/SOR/3530/2023-CGST-RANGE-B-WEST- DIV-6-COMMR-ENG(W) SCN No. 17/2023-24 dated 07-09-2023 issued on 21-09-2023 uploaded on the portal vide DRC-01 in Reference No: DRC01 194638 dated 29-09-2023 vide ANNEXURE-B passed by Respondent-1 - 3 - HC-KAR NC: 2025:KHC:47515 WP No. 9444 of 2024 (ill) Issue a writ of mandamus or any other Writ or Order or direction of appropriate nature to direct the appointment of any other Adjudicating authority to adjudicate for the period 2018-19 (iv) Pass any other order or orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the present case.” 2. Heard the learned counsel for the petitioner and the learned counsel for respondent and perused the material on record. 3. A perusal of the material on record will indicate that the petitioner filed its Return of Turnovers for tax periods 2018-19. The Respondent initiated proceedings u/s 73 of the Act CGST/KGST Act, 2017 and issued an intimation notice to the Petitioner to file reply. Subsequently, the respondent issued show-cause notice in Form GST DRC-01 as per section 73 of KGST Act, calling for explanation with regard to wrong availment and utilization of input tax credit. The petitioner filed its reply dated 24.11.2023 to the aforesaid show-cause notice. Pursuant to the same, the respondent without considering the reply filed by the Petitioner and not providing the Petitioner a sufficient opportunity of personal - 4 - HC-KAR NC: 2025:KHC:47515 WP No. 9444 of 2024 hearing u/s. 75(4) of the act proceeded to pass the impugned orders at Annexure A dated 15.01.2024 which are assailed in the present petition. 4. Learned counsel for the petitioner submits that the Petitioner had filed its reply to the show-cause notice dated 07.09.2023 and the respondent without considering the said reply and without granting an opportunity of personal hearing has passed the impugned order at Annexure-A dated 15.01.2024 and the impugned orders deserve to be quashed and the matter is remitted back to the respondent for reconsideration of the matter afresh in accordance with law by providing an opportunity to the petitioner to submit a reply to the show cause notice/ produce necessary documents and thereafter to pass appropriate orders. 5. Per contra, learned counsel for respondent would support the impugned orders and submit that there is no merit in the petition and the same is liable to be dismissed, especially when the petitioner did not exercise his due diligence in participating in the impugned proceedings. - 5 - HC-KAR NC: 2025:KHC:47515 WP No. 9444 of 2024 6. A perusal of the material on record including the impugned orders will indicate that it is an undisputed fact that the petitioner filed its reply to the show-cause notice and the impugned orders have been passed without granting an opportunity to the petitioner to produce necessary documents. Under these circumstances, in view of the Respondent failing to provide an opportunity for the petitioner to provide a reasonable opportunity to produce necessary documents by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned orders and remit the matter back to the respondent for reconsideration afresh in accordance with law by issuing certain directions. 7. In the result, I pass the following: ORDER i) The Writ Petition is allowed; ii) The impugned order passed by respondent at Annexure A dated 15.01.2024 is hereby set aside; - 6 - HC-KAR NC: 2025:KHC:47515 WP No. 9444 of 2024 iii) The petitioner shall appear before the respondent on 15.12.2025 on which date, he shall submit his reply to the show cause notice along with relevant documents. iv) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 15.12.2025 the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. v) In the event, the Petitioner does not appear before the respondent on 15.12.2025 as stated supra, the present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 6