- 1 - HC-KAR NC: 2025:KHC:40873 WP No. 22314 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. 22314 OF 2025 (T-RES) BETWEEN: M/S V V SYSTEMS AND POWER PANELS PRIVATE LIMITED, GSTIN:29AACCV6636N1ZM, O/AT SURVEY NO. 128, MAGADI MAIN ROAD, MACHOHALLI, BENGALURU RURAL, KARNATAKA- 560 091. GSTIN 29AACCV6636N1ZM, REP. BY ITS DIRECTOR, SRI. VISWANATHAN VAIDYANATHAN …PETITIONER (BY SRI VIJAY KUMAR A, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES, VTK-1, GANDHINAGAR, BANGALORE-560 009. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-6.7, DGSTO-6, KIADB BUILDING, 3RD FLOOR, 14TH CROSS, 4TH PHASE, PEENYA 2ND STAGE, BANGALORE-560 058. …RESPONDENTS (BY SMT. JYOTI M MARADI, HCGP FOR R-1 & -2) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ADJUDICATION ORDER DATED 24.08.2024 BEARING NO. ACCT(A)- 6.7/DGSTO-6/73/115/2024-25 PASSED BY RESPONDENT NO. 2 VIDE ANNEXURE-F ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:40873 WP No. 22314 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER 1. In this petition, the petitioner seeks the following reliefs: "Wherefore, in the facts and circumstances stated above, the Petitioner prays that this Hon'ble Court may be pleased to:: a) Issue a Writ of Certiorari or other appropriate writ or order, quashing the impugned adjudication order dated 24.08.2024 bearing no. ACCT(A)-6.7/DGSTO-6/73/115/2024-25 passed by Respondent No. 2 vide ANNEXURE-F; b) Issue a Writ of Certiorari or other appropriate writ or order, quashing the impugned summary order in Form GST DRC 07 dated 24.08.2024 bearing reference No. ZD2908240933680 passed by Respondent No. 2 vide ANNEXURE-G; c)Pass such other order or direction as this Hon'ble Court may deem fit and proper in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned HCGP for respondents and perused the material on record. 3. A perusal of the material on record will indicate that respondents issued a show cause notice in Form GST DRC-01 dated 30.05.2024 to which petitioner submitted a reply Annexure D dated 27.06.2024 in Form GSR DRC-01. It is the grievance of the - 3 - HC-KAR NC: 2025:KHC:40873 WP No. 22314 of 2025 petitioner that though the petitioner had submitted a detailed reply putting forth all contentions, the second respondent has proceeded to pass the impugned adjudication order at Annexures F and G dated 24.08.2024 without considering the reply submitted by petitioner and without providing an opportunity of personal hearing to the petitioner who is before this Court by way of the present petition. 4. Per contra, learned HCGP submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the impugned order will indicate that though a detailed reply was submitted by the petitioner, the same has not been considered by the respondents in its proper perspective and since the respondents did not provide an opportunity of personal hearing as sought for by the petitioner, it is just and appropriate to adopt justice oriented approach in order to enable the respondents to reconsider the matter afresh and therefore, I am of the view that the petition deserves to be allowed by setting aside the and remit the matter back to the second respondent for reconsideration - 4 - HC-KAR NC: 2025:KHC:40873 WP No. 22314 of 2025 afresh in accordance with law, subject to payment of cost of Rs.10,000/-. 6. In the result, I pass the following: ORDER (i) The petition is allowed, subject to payment of cost of Rs.10,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. (ii) The impugned order dated 24.08.2024 bearing No.ACCT (A)-6.7/DGSTO-6/73/115/2024-25 vide Annexure-F and impugned summary order in Form GST DRC 07 dated 24.08.2024 bearing reference No.ZD2908240933680 passed by 2nd respondent vide Annexure-G are hereby set aside. (iii) The matter is remitted back to the second respondent for reconsideration afresh in accordance with law. (iv) The petitioner shall appear before the second respondent on 19.11.2025 without awaiting further notice from the second respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders. - 5 - HC-KAR NC: 2025:KHC:40873 WP No. 22314 of 2025 (v) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the second respondent, who shall provide sufficient and reasonable opportunity to the petitioner, hear him and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 2 Sl No.: 6