Writ Petition No. 11335 of 2025 · The High Court
Case Details
- 1 - NC: 2025:KHC:15719 WP No. 11335 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11335 OF 2025 (T-RES) BETWEEN: M/S MICROTROL STERILISATION SERVICES PVT LTD., PLOT NO.14, KIADB INDUSTRIAL AREA BOMMASANDRA JIGANI LINK ROAD BOMMASANDRA BANGALORE SOUTH - 560 100. (REPRESENTED BY ITS PRODUCTION-HEAD SHRI. MURTHY RANGANATH S/O K S R MURTHY AGED ABOUT 63 YEARS (UNDER REGISTERED COMPANIES ACT 1956) (BY SRI. RAGHAVENDRA C.R., ADVOCATE) …PETITIONER AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-27, VTK-2 1ST FLOOR BENGALURU - 560 047. 2. HDFC BANK, ANDHERI LOKHANDWALA BRANCH WEST SPRINGFIELD LOKHANDWALA COMPLEX ANDHERI WEST MUMBAI 400 053.
Legal Reasoning
(BY SRI. HEMAKUMAR .K., AGA FOR R1 SRI. FRANCIS XAVIER, ADVOCATE FOR R2) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) DIRECTION CALLING FOR THE RECORDS RELATING TO ORDER-IN-ORIGINAL NO. ACCT/LGSTO- 27/2AVS3B/2023-24 DT. 12.03.2024 ISSUED BY THE RESPONDENT NO.1, ENCLOSED AS ANNEXURE A AND QUASH THE SAME, ALONG WITH CONSEQUENTIAL RELIEF AND PASS ANY OTHER WRIT, ORDER OR DIRECTION AS THIS HONBLE COURT MAY DEEM FIT AND PROPER IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN THE INTEREST OF JUSTICE AND EQUITY AND ETC., Digitally signed by NANDINI B G Location: High Court of Karnataka - 2 - NC: 2025:KHC:15719 WP No. 11335 of 2025 THIS WRIT 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 the following reliefs: "Wherefore, the petitioner prays this Court may be pleased to grant the following reliefs: (A) Issue a writ of certiorari or mandamus or writ in the nature of certiorari or mandamus, or any other writ or order or direction calling for the records relating to Order- in-Original No. ACCT/LGSTO-27/2AVS3B/2023-24 dt. 12.03.2024 issued by the Respondent No.1, enclosed as Annexure A and quash the same, along with consequential relief and pass any other writ, order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and in the interest of justice and equity. (B) Issue a writ of certiorari or mandamus or writ in the nature of certiorari or mandamus, or any other writ or direction or order to quash the impugned summary of the order in Form DRC-07 dated 15.03.2024 with ref no. ZD290324038030U issued by the Respondent no.1, enclosed as Annexure A1. (C) Quash, as far as the Petitioner is concerned by an appropriate writ or order in the nature of Certiorari or otherwise, the impugned notice in Form DRC-13 dated 17.02.2025 issued by Respondent no. 1 under Section 79(1)(c) of CGST Act, 2017 to the Respondent No. 2 vide - 3 - NC: 2025:KHC:15719 WP No. 11335 of 2025 T-NO. 249/2024-25 and enclosed in Annexure B; And D) Grant such other consequential reliefs as this Honourable High Court may think fit including refund of amounts paid, if any, and the cost of this writ petition." 2. A perusal of the material on record would indicate that it is the specific contention of the petitioner that neither the pre- intimation under Section 73(5) of the KGST Act dated 28.11.2023 nor the show cause notice under Section 73(1) dated 08.12.2023 was served upon the petitioner, who did not participate in the proceedings nor submitted his reply, which culminated ultimately in the impugned order-in-original dated 12.03.2024, which is assailed in the present petition. 3. It is submitted that the petitioner was unaware of the proceedings and he came to know about the same only when he received the notice dated 10.03.2025 from HDFC Bank - respondent No.2 about the notice dated 17.02.2025 issued by respondent No.1 to respondent No.2 - Bank to block the bank account of the petitioner. It is submitted that if the impugned order is set aside and the matter is remitted back to respondent No.1 for re-consideration afresh in accordance with law, the petitioner would - 4 - NC: 2025:KHC:15719 WP No. 11335 of 2025 submit reply to the show cause notice and contest the proceedings in accordance with law. 4. Per contra, learned AGA submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the impugned order as rightly contended by the learned counsel for the petitioner, the impugned proceedings initiated against the petitioner where exparte proceedings and the petitioner having not given his reply either to the pre-intimation or to the show cause notice, the petitioner remained exparte during the course of proceedings, which culminated in the impugned exparte adjudication order. Under these circumstances, 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.1 for re-consideration afresh in accordance with law. 6.
Decision
In the result, pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned orders at Annexures-A, A1 and B are hereby set aside. - 5 - NC: 2025:KHC:15719 WP No. 11335 of 2025 (iii) The matter is remanded back to respondent No.1 for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice dated 08.12.2023 and to proceed further in accordance with law. (iv) Liberty is reserved in favour of the petitioner to submit the reply, pleadings, documents etc. to respondent No.1 who shall consider the same and provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. (v) The petitioner is directed to appear before respondent No.1 on 12.05.2025 without awaiting further notice. (vi) It is made clear that, in the event the petitioner does not appear before respondent No.1 on 12.05.2025, the present order shall stand automatically recalled and the present petition stands revived without reference to the Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE *bgn/- CT:VS, List No.: 1 Sl No.: 15