- 1 - HC-KAR NC: 2025:KHC:41298 WP No. 28028 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28028 OF 2025 (T-RES) BETWEEN: M/S. THREPSI SOLUTIONS PRIVATE LIMITED FORMERLY KNOWN AS MEDLIFE WELLNESS RETAIL PRIVATE LIMITED FOURTH FLOOR, 36/5, SOMASANDRA PALYA H207, ADJACENT 27TH MAIN ROAD SECTOR 2, ANEKAL TALUKA BENGALURU, BENGALURU URBAN – 560 102. REPRESENTED BY ITS AUTHORISED SIGNATORY, SRI PINAL DINESH MISTRY, S/O. DINESH MISTRY, AGED ABOUT 31 YEARS, OFFICE AT 36/5, 4TH FLOOR, SOMASANDRA PALYA, H207, ADJACENT 27TH MAIN ROAD, SECTOR 2, ANEKAL TALUKA, BENGALURU – 560 102. …PETITIONER (BY SMT. VINITHA M. S. DHANUSH, ADVOCATE FOR SRI. G.L. MOHAN MAIYA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICE TAX OFFICE-016, DGSTO-04, 6TH FLOOR, TTMC BUILDING RAJENDRA NAGAR, KORAMANGALA BENGALURU – 560 095. 2. THE BANK MANAGER - HSBC BANK NO.07 MAHATHMA GANDHI ROAD, BANGALORE – 560 001. …RESPONDENTS (BY SMT.JYOTI M. MARADI, HCGP FOR R-1; SMT. MEENA V., ADVOCATE FOR R-2) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41298 WP No. 28028 of 2025 THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING FOR A DIRECTION OF APPROPRIATE NATURE TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO STRIKE DOWN AND QUASH THE ADJUDICATION ORDER IN FORM GST DRC-07 BEARING REFERENCE NUMBER ZD2902251189826 DATED 28.02.2025 VIDE FILE NO.ACCT/LGSTO-16/DRC-07/2024-25 ISSUED BY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-16, DGSTO-4, BENGALURU 560095 VIDE ANNEXURE-A 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 the following reliefs: (i) 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 strike down and quash the Adjudication order in Form GST DRC-07 bearing Reference number: ZD2902251189826 dated 28.02.2025 vide File No.ACCT/LGSTO-16/DRC 07/2024-25 issued by the Assistant Commissioner of Commercial Taxes, LGSTO- 16, Bengaluru – 560 095 vide Annexure- A. (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 strike down and quash the Show Cause Notice vide File No: ACCT/LGSTO- 16/2A Vs 3B/M2-20-21/2024-25 in Form GST DRC-01 bearing Reference Number: ZD2911241538201 dated 28.11.2024 vide Annexure-B. - 3 - HC-KAR NC: 2025:KHC:41298 WP No. 28028 of 2025 (iii) 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 strike down and quash the Notice issued towards recovery of demand vide File No:ACCT/LGSTO-16/FY 2020-21/2025-26 dated 29.07.2025 received on 04.08.2025 vide Annexure-C. (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 learned counsel for the petitioner and learned HCGP for respondent No.1 and learned counsel for respondent No.2 and perused the material on record. 3. A perusal of the material on record will indicate that the M/s. Medlife Wellness Retail Private Limited was amalgamated with the petitioner – company i.e., M/s. Threpsi Solutions Private Limited vide order dated 11.03.2022 passed by the National Company Law Tribunal, Court No.4, Mumbai Bench, produced at Annexure – D to the petition. In pursuance of the same, the GST Registration of M/s. Medlife Wellness Retail Private Limited was cancelled vide Annexure – E dated 28.06.2024. Subsequently, the respondents having issued the Show Cause Notice, to which the petitioner submitted a reply, respondents proceeded to pass the - 4 - HC-KAR NC: 2025:KHC:41298 WP No. 28028 of 2025 impugned order at Annexure – A dated 28.02.2025 against the erstwhile M/s. Medlife Wellness Retail Private Limited, which had ceased to exist by the aforesaid amalgamation order referred to supra passed by National Company Law Tribunal, Court No.4, Mumbai Bench. 4. Under these circumstances, the petitioner filed rectification application at Annexure – J dated 02.05.2025, which has not been considered by the respondents even till today and have proceeded to issue the impugned recovery notice at Annexure – C dated 29.07.2025, aggrieved by which the petitioner is before this Court by way of the present petition. 5. Learned HCGP for the respondent –State submits that if reasonable time is granted, the respondents would consider the rectification application at Annexure – J dated 02.05.2025 and pass appropriate orders, in accordance with law. 6. In view of the aforesaid facts and circumstances and the submissions made by both sides as well as the undisputed fact that the rectification application at Annexure – J dated 02.05.2025 has not been disposed of by the concerned respondent No.1, I - 5 - HC-KAR NC: 2025:KHC:41298 WP No. 28028 of 2025 deem it just and appropriate to quash the recovery notice at Annexure – C dated 29.07.2025 and dispose of this petition by issuing certain directions in this regard. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed-in-part. (ii) Respondent No.1 is hereby directed to consider the rectification application at Annexure – J dated 02.05.2025 and pass appropriate orders as expeditiously as possible. (iii) Respondents are directed to defreeze the attachment of the petitioner’s account in respondent No.2 – bank, immediately upon receipt of copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 11