- 1 - HC-KAR NC: 2025:KHC:41379 WP No. 30816 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30816 OF 2025 (T-RES) BETWEEN: M/S. MITTAL TELECOMMUNICATION, (A PROPRIETORSHIP) REPRESENTED BY ITS PROPRIETOR, MR. GAURAV MITTAL) NO. 89, 1ST MAIN ROAD, TALA CAUVERY LAYOUT, BASAVANAGAR, MARATHALLI POST, BANGALORE, KARNATAKA - 560 037 E-MAIL ID: pkandassociates1326@gmail.com …PETITIONER (BY SRI. VENKATANARAYANA G.M., ADVOCATE) AND: THE COMMERCIAL TAX OFFICER LGSTO-46 OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, #174, RAKSHITHA COMPLEX, 9TH CROSS, 1ST STAGE, INDIRANAGAR, BANGALORE - 38 …RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI DECLARING THE IMPUGNED ORDER VIDE REFERENCE NO. ZD2908230005885 DATED 01.08.2023 (ANNEXURE-A) PASSED BY THE RESPONDENT AS BEING VOID, ARBITRARY, ILLEGAL, VIOLATIVE OF PRINCIPLES OF NATURAL JUSTICE AND CONSEQUENTLY SET ASIDE THE SAME AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41379 WP No. 30816 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: "a. Issue a writ of Certiorari declaring the Impugned Order vide Reference Number: ZD2908230005885 dated 01.08.2023 (Annexure-A), passed by the Respondent as being void, arbitrary, illegal, violative of principles of natural justice, and consequently set aside the same. b. Remand the matter to the adjudicating authority for fresh consideration. c. Pass any other or further orders as this Hon'ble Court may deem fit and proper in the interest of justice." 2. Heard the learned counsel for the petitioner and the learned HCGP for respondents 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 2017-2018. The Respondent initiated proceedings and issued Show Cause Notice in Form GST DRC – 01 to the Petitioner. The Petitioner filed its reply dated 08.04.2023 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 - 3 - HC-KAR NC: 2025:KHC:41379 WP No. 30816 of 2025 opportunity of personal hearing u/s. 75(4) of the act proceeded to pass the impugned order at Annexure –A dated 01.08.2023 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 14.03.2023 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 01.08.2023 and the impugned order 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 HCGP 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. - 4 - HC-KAR NC: 2025:KHC:41379 WP No. 30816 of 2025 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 by imposing cost of Rs.10,000/- on the petitioner payable to the High Court Legal Service Authority, Bengaluru. 7. In the result, I pass the following: ORDER (i) The petition is allowed subject to payment of cost of Rs.10,000/- to the High Court Legal Services Authority, Bengaluru. - 5 - HC-KAR NC: 2025:KHC:41379 WP No. 30816 of 2025 (ii) The impugned order passed by the respondent at Annexure – A dated 01.08.2023 is hereby set aside; (iii) The petitioner shall appear before the respondent on 19.11.2025 on which date, he shall submit his reply to the show cause notice along with relevant documents without awaiting further notice, failing which the present order shall automatically stand recalled without further reference to Bench (iv) Upon the petitioner submitting a reply along with relevant documents to the show cause notice, on 19.11.2025, the respondent shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 37