- 1 - HC-KAR NC: 2025:KHC:52872 WP No. 34461 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34461 OF 2025 (T-RES) BETWEEN: RAM KISHORE NAGESHWAR REDDY S/O NAGESHWAR REDDY, AGED ABOUT 40 YEARS, PROP M/S A.R. CONSTRUCTIONS, NO.151, 3RD MAIN ROAD, 2ND FLOOR, MICO LAYOUT, BTM 2ND STAGE, BANGALORE-560 076. …PETITIONER (BY SRI. KASHINATH KALMATH, FOR SRI. RAMA MURTHY.R, ADVOCATES) AND: THE COMMERCIAL TAX OFFICER LGSTO-25, DGSTO-4, ROOM NO.623, 6TH FLOOR, BMTC BUILDING, KORAMANGALA, BANGALORE-560 095. …RESPONDENT (BY SMT. JYOTIM.M.MARADI, HCGP) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUITON OF INDIA PRAYING TO QUASHING THE APPLICATION FILED U/S 79(1)(F) OF KGST ACT DATED 09-06-2025 BY THE RESPONDENT BEFORE THE HON BLE SPECIAL JUDICIAL MAGISTRATE FIRST CLASS, (SALES TAX) BANGALORE, IN C.MISC-82/2025. (ANNEXURE - B ). THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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:52872 WP No. 34461 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following order:- “ A) This Hon'ble Court may be pleased to issue a Writ of certiorari or in the nature of Writ of certiorari quashing the Application filed u/s 79(1)(f) of KGST Act dated 09-06-2025 by the Respondent before the Hon'ble Special Judicial Magistrate First Class, (Sales Tax) Bangalore, in C.Misc- 82/2025. (Annexure - "B"). B) This Hon'ble Court may be pleased to quash the show cause notice dated 07-05-2024 in No.CTO(P)/LGSTO- 25/DRC-07/2AV3B/202-25. (Annexure- "E"). C) This Hon'ble Court may be directed to refund the amounts deposited in pursuance to the notice issued by Hon'ble Special Judi Magistrate First Class, (Sales Tax) Bangalore, in C.Misc-82/2 (Annexure- "B"). D) This Hon'ble Court may be pleased to issue such other relief as it deem fit in the facts and circumstances of Petitioner's case. interest of justice.” 2. Heard learned counsel for the petitioner and learned HCGP for the respondent and perused the material on record. 3. A perusal of material on record will indicate that the respondent issued a show-cause notice dated 28.02.2024 under Section 73 of the KGST Act, 2017. Since the petitioner did not - 3 - HC-KAR NC: 2025:KHC:52872 WP No. 34461 of 2025 submit his reply to the said show-cause notice, the respondent proceeded to pass the impugned order dated 07.05.2024 under Section 73 of the KGST Act, 2017, confirming the total demand of Rs.15,91,054/- including the tax, interest and penalty. Subsequently, the respondent initiated recovery proceedings under Section 79(1)(f) against the petitioner by filing C.Misc.No.82/2025 before the Judicial Magistrate First Class (Sales Tax), Bangalore. Aggrieved by the aforesaid order and the proceedings, the petitioner is before this Court by way of the present petition. 4. Learned counsel for the petitioner submits that the said notice was not received by the petitioner and hence, did not submit replies / documents to the show-cause notice dated 28.02.2024 and not contested 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 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 - 4 - HC-KAR NC: 2025:KHC:52872 WP No. 34461 of 2025 the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. 6. Per contra, learned HCGP for the respondent submits that there is no merit in the petition and the same is liable to be dismissed. 7. 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 07.05.2024 and remitting the matter back to the 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 28.02.2024 subject to the petitioner paying cost of Rs. 10,000/- to the High Court Legal Services Authority, Bangalore. - 5 - HC-KAR NC: 2025:KHC:52872 WP No. 34461 of 2025 8. In the result, I pass the following: ORDER (i) Petition is hereby allowed, subject to the petitioner paying cost of Rs. 10,000/- to the High Court Legal Services Authority within a period of six weeks from the date of receipt of a copy of this order. (ii) The impugned order dated 07.05.2024 passed by the respondent under Section 73 of the KGST Act, 2017, is hereby set aside. (iii) The impugned proceedings in C.Misc.No.82/2025 pending before the Judicial Magistrate First Class (Sales Tax), Bangalore is hereby quashed. (iv) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 28.02.2024. (v) The petitioner is directed to appear before the respondent on 19.01.2026 without awaiting further notice from the respondent. (vi) Liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the - 6 - HC-KAR NC: 2025:KHC:52872 WP No. 34461 of 2025 respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. (vii) In the event, the Petitioner does not appear before the respondent on 19.01.2026 as stated supra, the present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.