- 1 - HC-KAR NC: 2025:KHC:54687 WP No. 38153 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. 38153 OF 2025 (T-RES) BETWEEN: OMEGACUBE TECHSYSTEMS PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT, 2013 NO. 30, 2ND FLOOR, 4TH CROSS, SHANTIVANA, BENGALURU-560 092. REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. SANJEEV B GUPTA, S/O BRAJ BHUSHAN GUPTA, AGED ABOUT 54 YEARS, HAVING OFFICE AT: 4TH CROSS, SHANTIVANA, BENGALURU-560 092. …PETITIONER (BY SRI. P.B. HARISH, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPELAS) THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS)-9 6TH FLOOR, KORAMANGALA TTMC, ABOVE BMTC BUS STAND, KORAMANGALA, BANGALORE – 560 095. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-152, DGSTO-5 NO. 80/8, SAMAYA TOWERS, 2ND FLOOR, TATA NAGAR MAIN ROAD, KODIGEHALLI, BANGALORE – 560 092. 3. THE MANAGER ICICI BANK LIMITED 132, BULL TEMPLE ROAD, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:54687 WP No. 38153 of 2025 CHAMARAJPET, BANGALORE – 560 018. …RESPONDENTS (BY SRI. HEMA KUMAR.K, AGA) THIS W.P IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OR ORDER OR DIRECTION OF APPROPRIATE NATURE TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO STRIKE DOWN AND QUASH EX-PARTE IMPUGNED APPELLATE ORDER IN GST.AP. NO. 400/2025-26 DATED 16.10.2025 FOR THE PERIOD 2019-20 AND THE IMPUGNED APPELLATE ORDER IN GST. AP. NO. 399/2025-26 DATED 17.10.2025 FOR THE PERIOD 2020-21 PASSED BY THE LD. RESPONDENT NO. 1 VIDE ANNEXURE-A1 AND A2. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: “i) Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash ex-parte impugned Appellate Order in GST.AP. No. 400/2025-26 dated 16.10.2025 for the period 2019-20 and the impugned Appellate Order in GST. AP. No. 399/2025-26 dated 17.10.2025 for the period 2020-21 passed by Respondent No. 1 vide ANNEXURE-A1 and A2. - 3 - HC-KAR NC: 2025:KHC:54687 WP No. 38153 of 2025 ii) Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the ex-parte Order-In-Originals passed under Section 73(9) of the CGST/KGST Act bearing No ACCT(LGSTO- 152)/DRC-07/2024-25/ORDER-U/s 73/2024-25 dated 26.08.2024 for the period 2019-20 and No. ACCT(LGSTO- 152)/DRC-07/2024-25/ORDER-U/s 73/2024-25 dated 10.02.2025 for the period 2020-21 passed by Ld. Respondent No. 2 vide ANNEXURE-B1 and B2. iii) Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the impugned recovery notice in form GST DRC-13 dated 30.07.2025 passed by the Ld. Respondent No. 2 for the period 2019-20 vide ANNEXURE-C. iv) Pass any other order or orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the present case.” 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. A perusal of material on record will indicate that the 2nd respondent issued show-cause notices dated 24.05.2024 and 06.11.2024 for the tax periods 2019-2020 and 2020-21 respectively - 4 - HC-KAR NC: 2025:KHC:54687 WP No. 38153 of 2025 under Section 73(5) of the KGST Act, 2017. Since the petitioner did not submit its reply to the said show-cause notice, the 2nd respondent proceeded to pass the impugned orders dated 26.08.2024 and 10.02.2025 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs.1,24,85,507/- and 1,10,20,499/- including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that the said notices were uploaded under the tab ‘Additional Notices and Orders’ and the same went un-noticed by the petitioner and hence, could not submit replies/ documents to the show-cause notices dated 24.05.2024 and 06.11.2024 and did not contest the proceedings. Pursuant to the 2nd respondent issuing a third party recovery notice dated 30.07.2025, the petitioner filed appeals on 01.09.2025 and 02.09.2025 which were dismissed as barred by limitation vide impugned orders dated 16.10.2025 and 17.10.2025 respectively. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, the petitioner has no option but to approach 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- - 5 - HC-KAR NC: 2025:KHC:54687 WP No. 38153 of 2025 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 AGA for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 6. Under these circumstances, having regard to the specific assertion on the part of the petitioner that its 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 orders dated 26.08.2024 and 10.02.2025 and remitting the matter back to the 2nd respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notices dated 24.05.2024 and 06.11.2024. - 6 - HC-KAR NC: 2025:KHC:54687 WP No. 38153 of 2025 7. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned orders at Annexures-B1 and B2 dated 26.08.2024 and 10.02.2025 passed by the 2nd respondent and the impugned orders at Annexures-A1 and A2 dated 16.10.2025 and 17.10.2025 passed by the 1st respondent are hereby set aside. (iii) The 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 show cause notices dated 24.05.2024 and 06.11.2024. (iv) The petitioner is directed to appear before the 2nd respondent on 04.02.2026 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 1st respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. - 7 - HC-KAR NC: 2025:KHC:54687 WP No. 38153 of 2025 (vi) In the event, the petitioner does not appear before the 2nd respondent on 04.02.2026 as stated supra, the present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.