- 1 - HC-KAR NC: 2025:KHC:54651 WP No. 28818 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.28818 OF 2024 (T-RES) BETWEEN: M/S ACCORD LASER MACHINING PRIVATE LIMITED NO.52-A, NEXT TO KIADB OFFICE, SY NO.66/2, 67/1, OPP BESCOM OFFICE, HOSUR MAIN ROAD, BOMMASANDRA INDUSTRIAL AREA-560 099. REPRESENTED BY ITS MANAGING DIRECTOR, SRI.B N VARADARAJA SETTY INCORPORATED UNDER THE COMPANIES ACT, 1956 …PETITIONER (BY SMT. LAKSHMI MENON, ADVOCATE) AND: 1. STATE OF KARNATAKA FINANCE DEPARTMENT II FLOOR, VIDHANA SOUDHA, BENGALURU-560 001. REP. BY ADDL.CHIEF SECRETARY. 2. OFFICE OF THE ASSISTANT COMMISSIONEER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICE TAX OFFICE-026, ROOM NO.103 1ST FLOOR, A BLOCK, VANIJYA THERIGE KARYALAYA-2, NEAR NATIONAL GAMES VILLAGE, RAJENDRA NAGARA, KORAMANGALA, BENGALURU-560 047. 3. CANARA BANK KIADB BUILDING BOMMASANDRA IND AREA COMPLEX, BANGALORE, HOSUR ROAD, BOMMASANDRA- 560 099. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54651 WP No. 28818 of 2024 REPRESENTED BY ITS MANAGER. …RESPONDENTS (BY SMT. JYOTI.M.MARADI, HCGP) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SHOW CAUSE NOTICE BEARING FILE NO. ACCT/LGSTO-026/DRC-01A/2018- 19/3BVSR1/T.NO.2/2023-24 DATED 22.11.2023 ISUED BY RESPONDENT NO.2 FOR FY 2018-19 (ANNEXURE-J) AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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: “a) To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside the Show Cause Notice bearing File No. ACCT/LGSTO-026/DRC-01A/2018- 19/3BvsR1/T.No.2/2023-24 dated 22.11.2023 issued by Respondent no.2 for FY 2018-19 (Annexure-J); b) To issue a writ of certiorari or order or direction in the nature of Certiorari to set aside the summary SCN dated 22.11.2023 issued by the Respondent no.2 in Form GST DRC-01 bearing Reference no.ZD291123032955B or FY 2018-19 (Annexure-J1); c) To issue a writ of Certiorari or order or direction in the nature of Certiorari to set aside and quash the Impugned Order passed by Respondent no. 2 under section 73 of the KGST and CGST Act, 2017, bearing No. ACCT/LGSTO- - 3 - HC-KAR NC: 2025:KHC:54651 WP No. 28818 of 2024 3B/DRC-07/1/2023-24 dated 20.03.2024 for FY 2018-19 026/R1 VS (Annexure-K); d) Issue Writ of Certiorari or order or direction in the nature of certiorari to set aside and quash the summary Impugned Order issued by Respondent no.2 dated 20.03.2024 in Form GST DRC-07 2023 bearing Reference no. ZD2903240538537, for the FY 2018-2019 (Annexure - K1); e) Grant any other orders that this Hon'ble Court deems fit and proper in the interest of justice.” 2. Heard learned counsel for the petitioner and learned HCGP 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 22.11.2023 under Section 73 of the CGST/KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, the 2nd respondent proceeded to pass the impugned order dated 20.03.2024 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs.57,47,162/- including the tax, interest and penalty. - 4 - HC-KAR NC: 2025:KHC:54651 WP No. 28818 of 2024 4. Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause could not submit replies / documents to the show-cause notice dated 22.11.2023 and resultantly, could not contest the proceedings. Aggrieved by the said order the petitioner having no option has approached this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the pre-intimation notice and 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. 5. Per contra, learned HCGP 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 its inability and omission to submit replies and - 5 - HC-KAR NC: 2025:KHC:54651 WP No. 28818 of 2024 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 20.03.2024 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 dated 22.11.2023. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed subject to the petitioner depositing cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. (ii) The impugned order dated 20.03.2024 passed by the 2nd respondent under 73(9) of the KGST Act, 2017 at Annexure – K is hereby set aside. (iii) Matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 22.11.2023. - 6 - HC-KAR NC: 2025:KHC:54651 WP No. 28818 of 2024 (iv) The petitioner is directed to appear before the 2nd respondent on 02.02.2026 without awaiting further notice from the 2nd respondent. (v) 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 02.02.2026 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 56