M/S Midas Technologies Vs Joint Commissioner

ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGST-075 DGSTO-06, 1^ST FLOOR, KIADB BLDG., 14^TH CROSS, PEENYA 2^ND STAGE, 4^TH PHASE, BENGALURU – 560 058

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…RESPONDENTS

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(BY SRI. HEMAKUMAR K., AGA)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION IN THE NATURE OF WRIT OF CERTIORARI FOR QUASHING THE “ORDER UNDER SECTION 107(11) OF THE KGST/CGST/IGST ACT, 2017”,

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NC: 2025:KHC:44748 WP No. 26630 of 2025

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HC-KAR

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BEARING NO.GST/AP-950/2024-25, DATED 30-06-2025, ISSUED BY THE RESPONDENT-1, AS AT ANNEXURE-A AND ETC.,

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, petitioner seeks for the following reliefs:-

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“(a) A Writ of Certiorari or any other appropriate Writ, Order or direction in the nature of Writ of Certiorari for quashing the “Order under Section 107(11) of the KGST/CGST/IGST Act, 2017’, bearing No.GST/AP950/2024-25, dated 30.06.2025 issued by the Respondent – 1, as at ANNEXURE-A; and

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(b) a Writ of Certiorari or Order or direction in the nature of Writ of Certiorari quashing the “Order-in-Original No.28/2024-25, dated 31.12.2024” bearing No.ACCT/LGSTO-75/BNG/ADJ-27/T: /2024-25, dated 31.12.2024, passed by the Respondent – 2, as at ANNEXURE-B;

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(c) Grant any other relief/s that this Hon’ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity.”

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2. Heard learned counsel for the petitioner and learned

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AGA for the respondents and perused the material on record.

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3 - NC: 2025:KHC:44748 WP No. 26630 of 2025

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HC-KAR

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A perusal of the material on record will indicate that pursuant to the impugned proceedings initiated against the petitioner by issuance of notice under Section 74 of the KGST Act, dated 20.04.2024, to which the petitioner submitted reply dated 26.06.2024. Thereafter, respondent No.2 proceeded to pass the impugned order-in-original dated 31.12.2024 against the petitioner confirming the demand. Aggrieved by the impugned order passed by respondent No.2, the petitioner preferred an appeal, which was also dismissed by the First Appellate Authority i.e., respondent No.1 vide impugned order dated 30.06.2025. Aggrieved by the impugned orders passed by the respondents, petitioner is before this Court by way of the present petition.

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A perusal of the material on record will indicate that it is an undisputed fact that the petitioner filed its reply dated 26.06.2024 to the aforesaid show-cause notice dated 20.04.2024 issued by respondent No.2. Subsequently, respondent No.2 without considering the aforesaid reply, proceeded to pass the impugned order. So also, respondent No.2 did not provide an opportunity of personal hearing, thereby violating the principles of natural justice. Under these circumstances, I deem it just and

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NC: 2025:KHC:44748 WP No. 26630 of 2025

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HC-KAR

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appropriate to set aside the impugned orders at Annexures-A and B and remit the matter back to respondent No.2 from the stage of considering the reply dated 26.06.2024 filed by the petitioner and thereafter, proceed in accordance with law.

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In the result, I pass the following:

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ORDER

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(i) The petition is allowed .

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(ii) The impugned order at Annexure-A dated

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30.06.2025 passed by respondent No.1 and the impugned order at Annexure-B dated 31.12.2024 passed by respondent No.2 are hereby quashed.

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(iii) The amount deposited by the petitioner i.e., 10% of the tax amount, before the Appellate Authority would be subject to the final outcome of the proceedings.

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(iv) The matter is remitted back to respondent No.2 for reconsideration afresh, from the stage of considering the reply dated 26.06.2024 filed by the petitioner, in accordance with law.

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5 - NC: 2025:KHC:44748 WP No. 26630 of 2025

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HC-KAR

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(v) The petitioner is directed to appear before respondent No.2 on 03.12.2025 without awaiting further notice from respondent No.2, failing which the present order shall stand recalled automatically.

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(vi) Liberty is reserved in favour of the petitioner to submit pleadings, documents etc., before respondent No.2, who shall consider the same, provide sufficient opportunity to the petitioner and proceed further, in accordance with law.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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BMC

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List No.: 2 Sl No.: 21

M/S Midas Technologies v. Joint Commissioner

Case brief

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M/S Midas Technologies v. Joint Commissioner

Case brief

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