Writ Petition No. 32808 of 2024 · The High Court
Case Details
- 1 - NC: 2025:KHC:13411 WP No. 32808 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32808 OF 2024 (T-RES) BETWEEN: SRI KEMPANNA SOMAPPA, AGED ABOUT 68 YEARS, S/O LATE SRI. KEMPANNA, PROPRIETOR OF M/S. KEMPANNA SOMAPPA ENGINEERING & REGD. CONTRACTOR, CLASS 1A, NO. 139/A, 6TH MAIN ROAD, MATHIKERE, BENGALURU – 560 094. (BY SRI. THIRUMALESH M., ADVOCATE) AND: …PETITIONER ASSISTANT COMMISSIONER OF CENTRAL TAX, DIV-6, BANGALORE NORTH COMMISSIONERATE, DENA BANK COLONY, GANGANAGAR, BENGALURU – 560 032.
Legal Reasoning
(BY SRI. SHISHIRA AMARNATH, ADVOCATE) …RESPONDENT THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER BEARING FILE NO. C. NO. IV/16/76/2019 GST ND6/797/2019 DATED 25.09.2019 ISSUED BY THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIV-6, BANGALORE NORTH COMMISSIONRATE, BENGALURU, THE RESPONDENT HEREIN, IN THE CASE OF THE PETITIONER, ANNEXURE-F AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:13411 WP No. 32808 of 2024 ORAL ORDER In this petition, the petitioner seeks following reliefs: i. Issue a writ of certiorari in the nature of writ of certiorari quashing the order bearing File No.C.No.IV/16/76/2019 GST ND6/797/2019 dated 25.09.2019 issued by the Assistant Commissioner of Central Tax, DIV-6, Bangalore North Commissionerate, Bengaluru, the respondent herein, in the case of the petitioner- Annexure-F; ii. Issue a writ of certiorari or a declaration in the nature of writ of mandamus to the Assistant Commissioner of Central Tax, DIV-6, Bangalore North Commissionerate, Bengaluru granting refund of Rs.2,76,274/- wrongly paid by the petitioner under CGST and SGST Act for the month of February 2019; iii. And grant such other relief or reliefs as this Hon’ble Court may deem fit in the circumstances of the case, in the interest of justice. 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. A perusal of material on record will indicate that the Petitioner had filed GSTR-3B for the months of February 2019, declaring taxable turnover at Rs.2,14,87,859/- and paid tax on the - 3 - NC: 2025:KHC:13411 WP No. 32808 of 2024 same against the actual taxable turnover of Rs. 1,91,85,589/- as per Form GSTR-3Bfor the months of February 2019. 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 - 4 - NC: 2025:KHC:13411 WP No. 32808 of 2024 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 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 - 5 - NC: 2025:KHC:13411 WP No. 32808 of 2024 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. 9.
Decision
In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 25.09.2019 at Annexure- F passed by the respondent is hereby set aside. - 6 - NC: 2025:KHC:13411 WP No. 32808 of 2024 (iii) The petitioner is directed to appear before the first respondent on 28.04.2025, without awaiting further notice from the respondent. (iv) Liberty is reserved in favour of the petitioner to submit pleadings, replies, documents etc., to the respondent, which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further, in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 70