- 1 - HC-KAR NC: 2025:KHC:47205 WP No. 21799 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 21799 OF 2023 (T-RES) BETWEEN: M/S. PAXAL CORPORATION (A PARTNERSHIP CONCERN) HAVING ITS OFFICE AT NO 301, PAXAL TOWER 3RD FLOOR, 13 SKR ROAD, FORT BANGALORE - 560 002 REP BY ITS PARTNER SRI B CHAMPALAL BANDARI. …PETITIONER (BY SRI. BHARATH KUMAR.V, ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS PRL SECRETARY MINISTRY OF FINANCE NORTH BLOCK, CABINET SECRETARIAT RAISINA HILLS, NEW DELHI 110 001. 2. ASSISANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 3.8 2ND FLOOR ,BMTC BUS STAND K H ROAD, SHANTHINAGAR BENGALURU - 560 027. …RESPONDENTS (BY SRI. MOHAN KUMAR DANAPPA, CGC FOR R-1; SRI. K. HEMA KUMAR, AGA FOR R-2) THIS W.P IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED 13/09/2023 PASSED BY THE R2 UNDER SECTION 161 OF THE KARNATAKA GOODS AND SERVICE TAX / CENTRAL GOODS AND SERVICE TAX ACT 2017 (ANNEXURE-A) BEARING NO.RFN.MA290923050073X. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47205 WP No. 21799 of 2023 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs: “ i) Issue a writ, order or direction in the nature of certiorari or any other appropriate writ, order or direction quashing the order dated 13.09.2023 passed by the Respondent No. 2 under Section 161 of the Karnataka Goods and Service Tax / Central Goods and Service Tax Act 2017 (Annexure A).bearing No. RFN: NA2909230500 73X. (ii) Issue a writ, order or direction in the nature of mandamus or any other appropriate writ, order or direction to the Respondent No. 2 herein, to consider the communications dated 16.06.2023, 28.07.2023, 04.08.2023 and 01.09.2023 and consequently accord personal hearing to the present Petitioner and subsequently pass a speaking order (Annexure B, B1, B2 and B3)” 2. Heard learned counsel for the petitioner and learned CGC for respondent No.1 and learned counsel for the respondent No.2 and perused the material on record. 3. A perusal of the material on record will indicate that on 05.09.2023 petitioner submitted a rectification application, which was rejected vide the impugned endorsement without providing sufficient and reasonable opportunity to the petitioner nor an - 3 - HC-KAR NC: 2025:KHC:47205 WP No. 21799 of 2023 opportunity of personal hearing to the petitioner, who is before this Court by way of the present petition. 4. In view of the aforesaid facts and circumstances and the impugned endorsement, which does not indicate that an opportunity of personal hearing was granted in favour of the petitioner, I deem it just and appropriate to set aside the impugned order at Annexure – A and remit the matter back to the concerned respondent for reconsideration of the rectification application, in accordance with law. 5. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure – A dated 13.09.2023 passed by respondent No.2 is hereby set aside. (iii) Matter is remitted back to the concerned respondents for reconsideration of the rectification application of the petitioner, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV; List No.: 2 Sl No.: 58