- 1 - HC-KAR NC: 2025:KHC:52401 WP No. 21587 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21587 OF 2025 (T-RES) BETWEEN: 1. M/S. BENNETT COLEMAN AND COMPANY LIMITED A COMPANY UNDER THE COMPANIES ACT (1) 1956, HAVING ITS REGISTERED OFFICE AT NO. 135, ELIXIR CHANCERY BUILDING, RESIDENCY ROAD, BENGALURU - 560 025. AND REPRESENTED BY ITS VICE PRESIDENT, FINANCE MR PRAKASH MEHTA. …PETITIONER (BY SRI. GOGRI KEVIN SANDIP, ADVOCATE AND SRI. BHARATH JANARTHANAM, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, TO THE GOVERNMENT, VIDHANA SOUDHA, BENGALURU - 560 001. KARNATAKA. 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-1) LGSTO 021, BENGALURU DGSTO 1, BENGALURU, Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:52401 WP No. 21587 of 2025 2ND FLOOR, TTMC, B BLOCK, BMTC BUIDLING, SHANTHINAGAR, BANGALORE 560027. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) -1.7, DGSTO-1 3RD FLOOR, TTMC, BMTC BUILDING, YESHWANTHPUR, BENGALURU - 560 022. …RESPONDENTS (BY SRI. HEMAKUMAR K., AGA) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TODIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR THE RECORDS PERTAINING TO THE PETITIONERS CASE AND AFTER GOING INTO THE VALIDITY AND LEGALITY THEREOF, TO QUASH AND SET ASIDE THE IMPUGNED ORDER IN GST APPEAL NO.610/2024-25 (FY 2019-20) BEARING ORDER NO.ZD2905250147580/06-05-2025 DATED 25.04.2025 (SIGNED ON 06.05.2025) ALONG WITH FORM GST APL-04 BEARING ORDER NO. ZD2905250147580 DATED 06.05.2025 FOR THE TAX PERIOD FROM APRIL 2019 TO MARCH 2020 PASSED BY RESPONDENT NO.2 HEREIN AND COLLECTIVELY ENCLOSED AS ANNEXURE-A-COLLY. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:52401 WP No. 21587 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition petitioner seeks the following reliefs; "WHEREFORE, it is most respectfully prayed that this Hon'ble Court be pleased to: (1) issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof, to quash and set aside the impugned order in GST Appeal No.610/2024-25 (FY: 2019-20) bearing Order No.ZD2905250147580/06-05-2025 dated 25.04.2025 (signed on 06.05.2025) along with Form GST APL-04 bearing Order No. ZD2905250147580 dated 06.05.2025 for the tax period from April 2019 to March 2020 passed by Respondent No.2 herein and collectively enclosed as "ANNEXURE 'A'-COLLY"; (ii) issue a Writ of Mandamus or any other writ or direction or order thereby directing Respondent No. 2 to drop demand of Rs. 2,57,24,385/- along with corresponding interest and penalty; (iii) issue any other writ, order or direction as deemed fit and appropriate by this Hon'ble Court. (iv) Cost of the writ petition may kindly be awarded in favour of the Petitioner; (v) The Petitioner be granted any other relief which he is found entitled to under the law and equity." - 4 - HC-KAR NC: 2025:KHC:52401 WP No. 21587 of 2025 2. A perusal of the material on record will indicate that in response to the show cause notice dated 31.05.2024 issued by the third respondent to the petitioner for the tax period 2019-20, the petitioner submitted replies dated 30.07.2024, 05.08.2024 and 23.08.2024 and contested the proceedings which culminated in the impugned order in original dated 25.04.2025 passed by respondent No.3 who not only confirmed the demand made in the show cause notice. The petitioner challenged the said order before the appellate authority/respondent who also proceeded to dismiss the appeal filed by the petitioner who is before this Court by way of the present petition. 3. Learned counsel for the petitioner, on instructions submits that due to bonafide reasons, unavoidable substances and sufficient cause, the petitioner could not produce documents in support of its claims and the impugned orders may be set aside and the matter be remitted back to respondent No.3 for re-consideration - 5 - HC-KAR NC: 2025:KHC:52401 WP No. 21587 of 2025 afresh in accordance with law, by providing one more opportunity in this regard to the petitioner. 4. Submission is placed on record. 5. Perusal of the impugned order will indicate that respondent Nos.2 and 3 have rejected the claim of the petitioner by noticing that no supporting documents had been produced by the petitioner. However, having regard to the specific assertion on the part of the petitioner that it could not be produce the relevant documents during the course of the proceedings before respondent Nos.2 and 3, in order to provide one more opportunity to the petitioner, I deemed it just and appropriate to set aside the impugned orders at Annexures-A and L and remit the matter back to respondent No.3 for reconsideration afresh in accordance with law. In view of the above, the following; ORDER (i) The petition is allowed - 6 - HC-KAR NC: 2025:KHC:52401 WP No. 21587 of 2025 (ii) The impugned orders at Annexure-A dated 25.04.2025 as well as Annexure-L dated 31.08.2024 are hereby set aside. (iii) The matter is remitted back to respondent No.3 for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 31.01.2024. (iv) The petitioner is directed to appear before the first respondent on 19.01.2026 without awaiting further notice from respondent No.3. (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first respondent who shall provide sufficient and reasonable opportunity to the petitioner - 7 - HC-KAR NC: 2025:KHC:52401 WP No. 21587 of 2025 and hear them and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the first respondent on 19.01.2026 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE GH List No.: 2 Sl No.: 35