M/S Astrikos Ai Pvt. Ltd. Vs Union of India

M/S ASTRIKOS AI PVT. LTD., A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT 2013, HAVING ITS OFFICE AT BUILDING NO.129, KRISHNA RAJENDRA ROAD, BASAVANAGUDI, BENGALURU-560 004, REP. BY ITS DIRECTOR MR.CHINAMAYA HEGDE, S/O SRI T.G HEDGE, AGED ABOUT 45 YEARS.

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…PETITIONER

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(BY SRI BHARATH KUMAR V, ADVOCATE)

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AND:

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Digitally signed by NANDINI R Location: HIGH COURT OF KARNATAKA

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UNION OF INDIA, THROUGH PRINCIPAL SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.66-A, NORTH BLOCK, NEW DELHI-110 001.

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AS PER COURT ORDER DATED 30.09.2024 R-1 IS DELTED

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ASSISTANT COMMISSIONER OF COMMERCIAL TAX, AUDIT-3.6 DGSTO-3, BMTC BUILDING, 2^ND FLOOR, SHANTHINAGAR, BENGALURU-560 027.

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…RESPONDENTS

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(BY SRI K HEMA KUMAR, AGA FOR R-2; VIDE ORDER DATED 30.09.2024, R-1 IS DELETED)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH ORDER DATED 31-08-

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NC: 2025:KHC:43179 WP No. 26775 of 2024

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HC-KAR

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2024 BEARING NO. ACCT (AUDIT) - 3.6/DGSTO.3/GST 2019-20 ORDER U/S 73/2024-25 ISSUED BY THE R-2 (ANNEXURE-A) ETC.

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THIS PETITION, COMING ON FOR ORDERS, 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 following reliefs:

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"WHEREFORE it is prayed that this Hon'ble Court may be pleased to:

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(a) Issue a Writ of Certiorari or direction in the nature of writ of certiorari or any other appropriate writ, order or direction quashing the order dated 31.08.2024 bearing No. ACCT (AUDIT)-306/DGSTO.3/GST 2019-20 order U/S 73/2024-2025 issued by the Respondent No.2 (Annexure-A);

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(b) Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter."

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Heard learned counsel for the petitioner and learned counsel for respondent and perused the material on record.

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Learned counsel for the petitioner submits that though the petitioner submitted replies to the show cause notices issued by the respondent and contested the proceedings, the petitioner could not appear before the respondent for personal hearing and the request of the petitioner for personal hearing was not granted

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by the respondent and consequently, in view of the provisions

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3 - NC: 2025:KHC:43179 WP No. 26775 of 2024

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HC-KAR

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contained in Section 75(4) of the KGST Act, the impugned order is violative of the said provisions as well as principles of natural justice and therefore, the impugned order deserves to be set aside and the matter be remitted back to the respondent for reconsideration afresh, in accordance with law.

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Per contra, learned Additional Government Advocate for respondents submits that there is no merit in the petition and the same is liable to be dismissed.

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A perusal of the material on record, will indicate that sufficient and reasonable opportunity of personal hearing was not granted in favour of the petitioner prior to passing the impugned order which is contrary to Section 75(4) of the KGST Act, as well as violative of principles of natural justice. Under these circumstances, in the light of the submission made on behalf of the petitioner that, if the impugned order is set aside and the matter is remitted back to the respondent for reconsideration afresh in accordance with law by providing one opportunity of personal hearing, I deem it just and appropriate to set aside the impugned order and remit the matter back to the respondent for reconsideration afresh in

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NC: 2025:KHC:43179 WP No. 26775 of 2024

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HC-KAR

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accordance with law and by issuing certain directions in this regard.

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In the result, I pass the following:-

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ORDER

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(i) The petition is hereby allowed.

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(ii) The impugned order at Annexure-A dated 31.08.2024 bearing No. ACCT: (AUDIT)3.6/DGSTO.3/GST/2019-20 passed by the respondent is hereby set aside subject to the petitioner depositing a sum of Rs.1,28,149/- with the respondent on the date of appearance before the respondent.

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(iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law.

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(iv) The petitioner shall appear before the respondent on 08.12.2025 without awaiting further notice from the respondent.

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(v) Petitioner should deposit the aforesaid sum of Rs.1,28,149/- before the respondent on 08.12.2025 and the said deposit is subject to the final out come of the petition,

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NC: 2025:KHC:43179 WP No. 26775 of 2024

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HC-KAR

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(vi) The respondent shall provide sufficient and reasonable opportunity to the petitioner and gave him an opportunity of personal hearing and proceed further in accordance with law.

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(iv) Liberty is reserved in favour of the petitioner to submit his pleadings/response/reply along with the documents to the respondent, who shall consider the same and proceed further in accordance with law.

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(v) It is made clear that in the event petitioner does not appear before the respondent on 08.12.2025 the present order shall stand recalled automatically without reference to the Court.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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tsn*

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List No.: 1 Sl No.: 33

M/S Astrikos Ai Pvt. Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Astrikos Ai Pvt. Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

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