- 1 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 21804 OF 2025 (T-RES) BETWEEN: M/S. SAI SECURITY AND DETECTIVE SERVICES PROPRIETOR SRI S.K.PUNJA SON OF LATE SRI RAMAYYA PUNJA AGED ABOUT 84 YEARS REPRESENTED BY HIS SPECIAL POWER OF ATTORNEY HOLDER AND MANAGER SRI ANIL KUMAR SAVANT SON OF SRI LATE GOVIND SAVANT AGED ABOUT 70 YEARS SHALIMAR COMPLEX 1ST FLOOR, SHOP NO.7, KANKANADY MANGALORE - 575 002. …PETITIONER (BY SRI ANNAMALAI S., ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) - MANGALURU 2ND FLOOR, VANIJYA TERIGE BAVANA MAIDAN ROAD MANGALURU - 575 001. Digitally signed by NAGAVENI Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 2. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-10 5TH FLOOR, VANIJYA TERIGE BHAVAN MAIDAN ROAD MANGALURU - 575 001. …RESPONDENTS (BY SMT. JYOTI M.MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OR CERTIORARI QUASHING THE ENDORSEMENT ISSUED BY THE RESPONDENT NO.1 DATED 20.12.2024 FOR THE PERIOD JULY 2017-MARCH 2018 BEARING NO. JCCT/APL/MNG/2024-25 HAVING REFERENCE NO ZD2912240703488 HEREIN MARKED AS ANNEXURE-A; ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OR CERTIORARI QUASHING THE ORDER OF ADJUDICATION PASSED UNDER SECTION 73(9) OF GST ACT DATED 18.12.2023 BY THE RESPONDENT NO.2 FOR THE PERIOD JULY 2017- MARCH 2018 BEARING NO. CTO/(ENF)-10/MNG/ADJ-ORDER/2023-24 HEREIN MARKED AS ANNEXURE – B AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA ORAL ORDER The petitioner is before this Court seeking the following prayer: “i) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing the Endorsement issued by the Respondent No.1 dated 20.12.2024 for the period July 2017-March 2018 bearing No. JCCT/APL/MNG/2024-25 having Reference No ZD2912240703488 herein marked as Annexure-A. ii) Issue a writ of Certiorari or direction in the nature of a writ or certiorari quashing the order of adjudication passed under section 73(9) of GST Act dated 18.12.2023 by the Respondent No.2 for the Period July 2017- March 2018 bearing No. CTO/(Enf)- 10/MNG/Adj-order/2023-24 herein marked as Annexure - B1. iii) Issue a writ in the nature of certiorari and quash the order under section 73 of the GST Act by the Respondent No.2 dated 18.12.2023 bearing Reference No.ZD291223049899Q herein enclosed and marked as Annexure-B2. iv) Issue a writ in the nature of Certiorari and quash the Summary of the order in FORM GST DRC 07 by the Respondent No.2 dated 18.12.2023 bearing reference No.ZD291223049899Q herein enclosed and marked as Annexure-B3. v) Issue a writ in the nature of certiorari and quash the Show cause notice issued under section 73(1) of the GST Act dated 27.09.2023 for the Period July 2017 March 2018 by the Respondent No.2 bearing No.CTO/(Enf)-10/MNG/SCN73/2023-24 herein enclosed and marked as Annexure-C1. - 4 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 vi) Issue a writ in the nature of certiorari and quash the summary of Show cause notice in FORM GST DRC 01 dated 29.09.2023 by the Respondent No.2 bearing Reference No. ZD2909230511221 herein enclosed and marked as Annexure-C2 vii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.” 2. Heard Sri Annamali S., learned counsel for petitioner and Smt. Jyoti M. Maradi, learned High Court Government Pleader for the respondents. 3. Learned counsel for petitioner would take this Court through the documents appended to the petition to prima facie demonstrate that a show cause notice was never served upon the petitioner or the proceedings taken pursuant to the show cause notice. The petitioner comes to know of the proceedings that have taken place only after the passage of the order of adjudication. Therefore, learned counsel for petitioner submits that it is an ex-parte proceedings that has lead to the order of adjudication. The petitioner must be given an opportunity to be heard before imposition of huge summons in the order of adjudication. He would seek to place reliance upon the judgments of a coordinate bench of this Court in - 5 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 W.P.No.24988/2024 disposed on 25.09.2024 and W.P.No.32808/2024 disposed on 27.03.2025, wherein identical circumstances are considered and held in favour of the assessee. Therefore, he seeks that an opportunity be given to the petitioner to submit a reply and impugned orders be quashed. 4. Learned High Court Government Pleader submits that the matter may be remitted back only to provide an opportunity to the petitioner on imposition of exemplary costs upon the petitioner, as the proceedings were initiated after the same was indicated on the income tax portal and if it is on the portal, it cannot be said that the petitioner was unaware. 5. In W.P.No.24988/2024 disposed on 25.09.2024, this Court has held as follows: “3. A perusal of the material on record will indicate that pursuant to the show cause notice dated 05.05.2023 issued by respondent No.2 to the petitioner, which was followed by summary of show cause notice dated 16.06.2023 in FORM GST DRC -01A, the petitioner did not submit any reply. As a result of which, respondent No.2 passed an adjudication order dated 27.07.2023, which is impugned in the present petition. 4. Subsequently, the petitioner filed an appeal before respondent No.1-Appellate Authority, who issued the impugned endorsement stating that the appeal was - 6 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 barred by limitation. Aggrieved by the impugned endorsement and the impugned order passed by respondent No.2, the petitioner is before this Court by way of present petition. 5. It is submitted that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner could not submit his reply and contest the proceedings. As such, the impugned order and endorsement are liable to be set aside and the matter remitted back to respondent No.2 for reconsideration afresh in accordance with law and the petitioner may be granted liberty to submit a detail reply along with the documents and respondent No.2 may be directed to reconsider the matter afresh in accordance with law. It is also submitted that if the impugned endorsement at Annexure-A dated 21.05.2024 issued by respondent No.1- Appellate Authority is set aside since the same was issued as appeal having been barred by limitation, the petitioner would unconditionally withdraw the said appeal and proceed further before respondent No.2 in accordance with law. 6. Per contra, the learned AGA appearing for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 7. A perusal of the material on record will indicate that it is an undisputed fact that the petitioner did not submit his reply / response, documents to the show cause notice dated 05.05.2023 and notice dated 16.06.2023, as a result of which, respondent No.2 passed an adjudication order and as such, in order to provide one more opportunity to the petitioner, I deem it just and appropriate to set aside the impugned order and remit the matter back to respondent No.2 for reconsideration afresh in accordance with law. So also, in view of the submissions made by the learned counsel for the petitioner that if the impugned endorsement issued by respondent No.1- Appellate Authority is set aside, the petitioner would unconditionally withdraw the appeal, the impugned endorsement is also deserves to be quashed.” - 7 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 Again in W.P.No.32808/2024, disposed on 27.03.2025, has held as follows: “4. Learned counsel for the petitioner submits that pursuant to realization of the said defect, the petitioner filed an application in GST RFD-01A for refund before the respondents stating that there was excess payment of Tax totally amounting to Rs.2,76,274/- inclusive of CGST and SGST. Subsequently, the Respondent issued a Show- cause Notice in Form GST-RFD-08 dated 13.09.2019 asking the petitioner to show-cause as to why the said refund should be granted to the petitioner. Pursuant to issuance of the said Show-cause notice, the respondent without granting an opportunity of personal hearing, has proceeded to pass an order in Form GST-RFD-06 dated 25.09.2019, rejecting the refund of the petitioner. The petitioner after coming to know about the said rejection order approached the respondent by way of filing letter dated 01.06.2022, but did not receive any reply from the respondent. Aggrieved by the said order of rejection of refund, the petitioner is before this court by way of the present writ petition. 5. Learned counsel for the petitioner further submits that petitioner being a senior citizen could not reply to the show-cause notice dated 13.09.2019,since he was suffering from ill health and hence he was not in a position to submit a reply to the same or contest the proceedings, which culminated in the impugned ex- parte order. It is submitted that 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 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 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 respondents submits that since the show-cause notice were duly communicated electronically to the petitioner by - 8 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 uploading the same on GST portal as well as e-mail, the petitioner cannot complain that he was not aware of the impugned proceedings and as such, 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 as regards the petitioner, his inability and omission to contest the proceedings, is a matter of record and an undisputed fact that the petitioner did not submit his reply to the show- cause notice nor contested the proceedings, which culminated in the impugned ex- parte order. 8. Under these circumstances, 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 25.09.2019 and remit 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.” (Emphasis supplied) In the light of the issue standing answered in the afore- quoted judgments, I deem it appropriate to dispose the petition by granting an opportunity as is granted in the said judgments. 5. Learned counsel for petitioner would refute even this submission by taking this Court through several judgments of - 9 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 the Apex Court and of this Court, which consider the similar circumstance. 6. In the light of the submissions as noted hereinabove, I deem it appropriate to provide an opportunity to the petitioner to submit his reply to the show cause notice and the respondents shall consider the same and then pass necessary orders, in accordance with law. 7. For the aforesaid submissions, the following: ORDER a. The writ petition is allowed. b. The matter is remitted back to the hands of respondent No.2 to consider the reply that would be submitted by the petitioner and then pass necessary orders in accordance with law. c. The impugned endorsement dated 20.12.2024, order of adjudication dated 18.12.2023 and the order dated 18.12.2023, passed under Section 73 of the GST Act, stand quashed. - 10 - HC-KAR NC: 2025:KHC:36702 WP No. 21804 of 2025 d. The petitioner is at liberty to file his reply to the show cause notices dated 27.09.2023 and 29.09.2023 issued by respondent No.2, forthwith. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE NVJ List No.: 1 Sl No.: 105 CT:SS