M/S Sankalpa Enterprises, Vs Commissioner of Commercial Taxes

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1 - NC: 2025:KHC:49096 WP No. 22802 of 2023

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 26^TH DAY OF NOVEMBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22802 OF 2023 (T-RES)

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BETWEEN:

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M/S SANKALPA ENTERPRISES, NO. 166/1, 2ND MAIN ROAD, 4TH CROSS, CHAMARAJAPET, BENGALURU - 560 018, REPRESENTED BY ITS PROPRITOR, SRI. J. SHANKAR, AGED ABOUT 60 YEARS, SON OF LATE SRI. JAYARAM.

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…PETITIONER

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(BY SRI. M. THIRUMALESH, ADVOCATE)

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AND:

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Digitally signed by SHARADAVANI B

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Location: HIGH COURT OF KARNATAKA

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COMMISSIONER OF COMMERCIAL TAXES KARNATAKA, VANIJYA THERIGE KARAYALAYA, GANDHINAGARA,

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BENGALURU - 560 009.

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DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.6, DVO-3, 2ND FLOOR, TTMC BUILDING, SHANTHINAGAR, BENGALURU - 560 027.

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…RESPONDENTS

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(BY SMT. JYOTI M. MARADI, HCGP)

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2 - NC: 2025:KHC:49096 WP No. 22802 of 2023

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HC-KAR

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER BEARING CAS NO. 222029846 ALONG WITH DEMAND NOTICE NO. 135478018, BOTH DATED 30/03/2017, PASSED UNDER SECTION 38 (7) OF THE KVAT ACT BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.6, BENGALURU FOR THE YEAR 2008-09- ANNEXURE-A.

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, the petitioner seeks the following reliefs:

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"(i) issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the assessment order bearing CAS No.222029846 along with demand notice No. 135478018, both dated 30.03.2017, passed under section 38 (7) of the KVAT Act by the Deputy Commissioner of Commercial Taxes (Audit)3.6, Bengaluru for the year 2008-09 - ANNEXURE - A;

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(ii) 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."

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Heard the learned counsel for the petitioner, learned

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HCGP for the respondents and perused the material on record.

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Learned counsel for the petitioner would invite my attention to the impugned assessment order at Annexure-A dated 30.03.2017 in order to contend that due to bonafide reasons,

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3 - NC: 2025:KHC:49096 WP No. 22802 of 2023

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HC-KAR

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unavoidable circumstances and sufficient cause, the petitioner could not submit a reply or documents to the notice dated 19.09.2016, as a result of which, the second respondent passed the impugned assessment order, which deserves to be set aside and the matter is remitted back to the second respondent for reconsideration afresh in accordance with law.

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Per contra , learned HCGP for the respondents submits

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that there is no merit in the petition and that the same is liable to be dismissed.

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A perusal of the impugned assessment order will

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indicate that it is an undisputed fact that petitioner has not submitted reply / response along with documents to the notice dated 19.09.2016. Under these circumstances, in view of the specific assertion on the part of the petitioner that its inability and omission to submit a reply along with documents was due to bonafide reasons, unavoidable circumstances and sufficient cause and if one more opportunity is granted, petitioner would submit reply along with documents, I deem it just and appropriate to set aside the impugned assessment order at Annexure–A dated 30.03.2017 and remit the matter back to the second respondent for

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