- 1 - HC-KAR NC: 2025:KHC:54290 WP No. 32171 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32171 OF 2025 (T-RES) BETWEEN: MR. MOHAMMED SIBGATHULLA, PROPRIETOR, AGED ABOUT 35 YEARS, M/S MAXIM INFRASOLUTIONS, HAVING OFFICE AT 8208, 4TH STAGE, 2ND PHASE, BAHASADANA, VIJAYANAGAR, MYSURU-570017. ALSO HAVING OFFICE AT NO.3073, CONVENT ROAD, GOLANDAS STREET, LASHKAR MOHALLA, MYSURU-570 021. ALSO AT: NO. 267/I, HEBBAL INDUSTRIAL AREA, HEBBAL, MYSURU-570 016. …PETITIONER (BY SRI BHARATH KUMAR V, ADVOCATE) AND: 1. PRINCIPAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE, MYSORE, HAVING OFFICE AT S1 AND S2, VINAYA MARG, SIDDHARTHA NAGAR, MYSURU-570 011. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, VIJAYANAGAR DIVISION, MYSURU, C/O PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, MYSORE, HAVING OFFICE AT S1 AND S2, VINAYA MARG, SIDDHARTHA NAGAR, MYSURU-570 011. …RESPONDENTS (BY SRI JEEVAN J NEERALGI, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A. ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI OR ANY OTHER Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:54290 WP No. 32171 of 2025 APPROPRIATE WRIT, ORDER OF DIRECTION IN QUASHING THE ORDER IN ORIGINAL DATED 12.08.2024 BEARING DIN NO. 20240857YY0000111A33 ISSUED BY THE RESPONDENT NO. 2 UNDER SECTION 73(1) OF ACT THE CGST AND OTHER ALLIED PROVISIONS. (ANNEXURE A). THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition, the petitioner seeks the following reliefs: "WHEREFORE, it is prayed that this Hon'ble Court may be pleased to: a). Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order of direction in quashing the order in original dated 12.08.2024 bearing DIN No. 20240857YY0000111A33 issued by the Respondent No.2 under Section 73(1) of the CGST Act and other allied provisions. (Annexure A). b) Grant such other relief that this Hon'ble court may deem fit in the facts of the present matter." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of material on record will indicate that the 2nd respondent issued a show-cause notice dated 22.08.2024 under - 3 - HC-KAR NC: 2025:KHC:54290 WP No. 32171 of 2025 CGST/KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, 2nd respondent proceeded to pass the impugned order dated 12.08.2024 under the CGST/KGST Act, 2017 confirming the total demand including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that he could not submit replies/ documents to the show-cause notice and resultantly could not contest the proceedings. Since petitioner has not submitted his reply, respondent No.2 proceeded to pass the impugned order. Aggrieved by the said order, the petitioner having no option has approached this Court by way of the present petition, inter alia, contending that the inability and omission on the part of the petitioner to submit a reply to the show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. - 4 - HC-KAR NC: 2025:KHC:54290 WP No. 32171 of 2025 5. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 6. Though several contentions have been urged by both sides, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned order dated 12.08.2024 and remitting the matter back to the 2nd respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order in original dated 12.08.2024 passed by 2nd respondent under Section 73(1) of the - 5 - HC-KAR NC: 2025:KHC:54290 WP No. 32171 of 2025 of the KGST Act, 2017 at Annexure – A is hereby set aside. (iii) The matter is remitted back to 2nd respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the show cause notice. (iv) The petitioner is directed to appear before the 2nd respondent on 04.02.2026 without awaiting further notice from 2nd respondent. (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the 2nd respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the 2nd respondent on 04.02.2026 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 63