- 1 - HC-KAR NC: 2025:KHC:43181 WP No. 26653 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26653 OF 2024 (T-RES) BETWEEN: C N DINESH MALAVAIAH, AGED ABOUT 54 YEARS, SON OF LATE M NAGA MALAVAIAH, NO. 488, III CROSS, 7th MAIN, HAL II STAGE, INDIRANAGAR, BENGALURU 560 008. GSTIN 29ZZYPM6507A …PETITIONER (BY SRI DINESH RAO N, ADVOCATE) AND: UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF EXPENDITURE, ROOM NO. 76, NEW DELHI 110 001. DELETED AS PER COURT ORDER DATED 30.09.2024 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICE-46, 174, 9TH CROSS, INDIRANAGAR 1ST STAGE, BENGALURU 560 038. 2. THE COMMISSIONER COMMERCIAL TAXES, GANDHINAGAR, BANGALORE 560 009 …RESPONDENTS (BY SRI K HEMA KUMAR, AGA FOR R-2 & R-3; V/O DATED 30.09.2024 R-1 DELETED FROM THE ARRAY OF THE PARTIES) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER BEARING ASSIGNMENT NO. Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:43181 WP No. 26653 of 2024 5855/2023-24 DATED 16.11.23 AND DEMAND ORDER NO. ZD291123034515L DATED 23-11-2023 PASSED BY THE R-2 COPY OF WHICH IS PRODUCED AS ANNEXURE-D AND E RESPECTIVELY. 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 1. In this petition, petitioner seeks the following reliefs: "WHEREFORE, the Petitioners most humbly pray that this Hon'ble Court be pleased to: ISSUE i) A Writ, Direction or Order including Writ of Certiorari quashing the order bearing Assignment No.: 5855/2023-24 dated 16.11.2023 and Demand Order No. ZD291123034515L dated 23.11.2023 passed by the second respondent copy of which is produced as Annexures-D and E respectively and ii) Grant such other and further relief as this Hon'ble Court deems fit under the facts and circumstances of the case, in the interest of justice and equity." 2. Heard the learned counsel for the petitioner and the learned Additional Government Advocate for respondent Nos. 1 and 2 and perused the material on record. 3. A perusal of the material on record will indicate that the respondents having issued a show cause notice under Section 73 - 3 - HC-KAR NC: 2025:KHC:43181 WP No. 26653 of 2024 (1) of the KGST Act, to the petitioner dated 26.09.2023, the petitioner did not submit any reply and contest the proceedings, as a result of which, the 1st respondent proceeded to pass the impugned order at Annexure-D dated 16.11.2023, confirming the demand made in the show cause notice. Aggrieved by the impugned order, the petitioner is before this Court, inter alia, contending that the petitioner's inability and omission to submit a reply and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and as such, it is necessary that impugned order is set aside and matter is remitted back to the 1st respondent for reconsideration afresh in accordance with law by providing one more opportunity to the petitioner to file reply along with the documents to the show cause notice. 4. Per contra, learned AGA for respondent Nos. 2 and 3 submits that there is no merit in the petition and the same is liable to be dismissed. 5. Though several contentions have been urged by both sides, having regard to the fact that the impugned order is an exparte adjudication order without the petitioner submitting the reply to the - 4 - HC-KAR NC: 2025:KHC:43181 WP No. 26653 of 2024 show cause notice and not contesting the proceedings which was due to bonafide reasons, unavoidable circumstances and due to 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 and remitting the matter back to the 1st respondent for reconsideration in accordance with law from the stage of petitioner submitting the reply to the impugned show cause notice and to proceed further in accordance with law. 6. In the result, I pass the following: ORDER i) The Writ Petition is allowed; ii) The impugned order passed by 1st respondent at Annexure D dated 16.11.2023 and consequential notice at Annexure E dated 23.11.2023 are hereby set aside; iii) The matter is remitted back to the respondents for reconsideration in accordance with law. - 5 - HC-KAR NC: 2025:KHC:43181 WP No. 26653 of 2024 iv) The petitioner is directed to appear before the 1st respondent on 26.11.2025 without awaiting further notice from the 1st respondent. (iv) Liberty is reserved in favour of the petitioner to submit his pleadings/response/reply along with the documents to the 1st respondent, which shall be considered by the 1st respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear him and proceed further in accordance with law. (v) It is made clear that in the event petitioner does not appear before the 1st respondent on 26.11.2025 the present order shall stand recalled automatically without reference to the Court. Sd/- (S.R.KRISHNA KUMAR) JUDGE tsn* List No.: 1 Sl No.: 32