Writ Petition No. 34735 of 2024 · The High Court
Case Details
- 1 - NC: 2025:KHC:12199 WP No. 34735 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34735 OF 2024 (T-RES) BETWEEN: M/.S THE BERRY S GROUP A PARTNERSHIP FIRM NO.36 1, OPP JP MARGON KADUBEESANAHALLI VILLAGE VARTHUR HOBI, BENGAURU URBAN KARNATAKA 560 087 (GTIN 29AAKFT9785D1ZF) REPRSENTED BY MANAGING PARTNER MR. M N SREENIVASA S/O LATE M NARAYANA REDDY AGED ABOUT 52 YEARS (UNDER REGISTERED INDIAN PARTNERSHIP ACT 1932) …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-015, NO. 201, 2ND FLOOR, VTK-2, KORAMANGALA, BANGALORE- 560 011. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-4, BMTC BUILDING, SHANTHI NAGAR, BENGALURU- 560 027.
Legal Reasoning
(BY SRI. HEMA KUMAR.K., AGA) …RESPONDENTS Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:12199 WP No. 34735 of 2024 THIS W.P. IS FILED PRAYING TO QUASH THE ADJUDICATION ORDER U/S 73(9) OF THE KGST/CGST ACT, 2017 DTD. 26.12.2023 PASSED BY THE ASSISTANT COMMISSIONER OF COMMERICAL TAXES, LGSTO-015, BANGALORE (ANNX-C). THIS PETITION, COMING ON FOR FINAL 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 for the following reliefs: “(a) Issue a Writ of issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the Adjudication Order u/s 73(9) of the KGST/CGST Act, 2017 dated 26/12/2023 passed by The Assistant Commissioner of Commercial Taxes, LGSTO-015, Bangalore (ANNEXURE- 'C'); (b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the FORM GST DRC-07 of The Assistant Commissioner of Commercial Taxes, LGSTO-015, Bangalore issued on 26/12/2023 and thereby not to implement the demand along-with interest and penalty (ANNEXURE-'C'); (c) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing order passed u/s 107(11) of the KGST/CGST Act, 2017 dated 10/09/2024 passed by the Respondent Authority No. 3 (ANNEXURE-'E'); - 3 - NC: 2025:KHC:12199 WP No. 34735 of 2024 (d) To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity”. 2. Learned counsel for the petitioner and learned AGA for the respondents jointly submit that procedure adopted by this Court in the case of M.B.Industries Vs. Union of India – W.P.No.10981/2023 dated 03.12.2024 may be followed and applied in the present case also and the matter may be remitted back to the concerned respondent for reconsideration afresh in accordance with law. 3. In the case of M.B.Industries (supra), this Court has held as under: 1. The petitioner is registered under the provisions of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017 (for short 'the CGST/KGST Acts'). There is a delay in filing of GST returns and claiming input tax for the financial year 2019- 2020 by the petitioner. Hence the show cause notice was issued and the impugned orders came to be passed. Aggrieved by the same, present writ petition is filed. - 4 - NC: 2025:KHC:12199 WP No. 34735 of 2024 2. During the course of arguments, learned counsel for petitioner submits that amendment has been effected to Finance Act, 2024 more particularly, Section 118, wherein, time for filing the GST returns and also claiming input tax credit has been extended and certain circulars have been issued by the State thereafter and the petitioner would be satisfied if the impugned orders are set aside and the petitioner is given an opportunity to reply to show cause notice issued. It is further submitted that Co-Ordinate Bench of this Court in similar circumstances has passed orders accordingly. 3. Learned High Court Government Pleader appearing for the State Government has no objection for the same. 4. As similar matters have been remanded to the stage of show cause notice, I am of the opinion that it would be appropriate to pass a similar order for the instant writ petition also there is no reason why the orders passed in W.P.No.6138/2020 or W.P.No.29139/2024 should not enure to the benefit of the petitioner. Hence, the following:
Decision
ORDER a. The writ petition is disposed of; b. The petitioner is relegated to the - 5 - NC: 2025:KHC:12199 WP No. 34735 of 2024 stage of show cause notice dated 03.08.2022 (Annexure-D) issued by respondent No.3 and the subsequent impugned orders dated 28.09.2022 and 16.02.2023 (Annexures-E and G respectively) are hereby set aside; c. The petitioner is granted one month from today to reply to show cause notice; d. Respondents are directed to give effect to and implement the amended provisions contained in the Finance Act, 2014 and the CGST/KGST Acts and subsequent circulars that have been issued and consider the case of the petitioner in accordance with law and pass suitable orders within a period of two months thereafter.” 4. In the light of the aforesaid judgment and joint submission made by both sides, I deem it just and appropriate to dispose of this petition in terms of M.B.Industries (supra). 5. In the result, I pass the following: ORDER i) The petition is hereby allowed. - 6 - NC: 2025:KHC:12199 WP No. 34735 of 2024 ii) Petitioner is directed to appear before the respondent on 21.04.2025 without awaiting for further notice. iii) It is further made clear that in the event petitioners do not appear on 21.04.2025, the present order shall stand automatically recalled/cancelled and the present petition shall stand revived/ restored without further orders and without reference to the Bench. iv) Liberty is reserved in favour of the petitioner to file its reply, pleadings, documents, etc., before respondent No.1, who shall consider the same and pass appropriate orders in accordance with law. v) All rival contentions are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 69