M/S Jordindian Vs Union of India

M/S JORDINDIAN, PARTNERSHIP FIRM REGISTERED UNDER INDIAN PARTNERSHIP ACT, 1932 REPRESENTED BY ITS DULY AUTHORISED MANAGER MR. ANUJ S. MUTHREJA S/O SANJAY RATHANCHAND, AGED ABOUT 33 YEARS, NO.64, SIDARAMAPPA GARDENS, 1^ST CROSS, LINGARAJAPURAM, ST. THOMAS TOWN, BENGALURU - 560 084

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…PETITIONER

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(BY SRI. VENKATESH G., ADVOCATE)

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Digitally signed by CHANDANA B M Location: High Court of Karnataka

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AND:

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UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI - 110 001

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CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRPERSON,

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NORTH BLOCK, NEW DELHI - 110 001

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STATE OF KARNATAKA, REPRESENTED BY SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE - 560 001.

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NC: 2025:KHC:39538 WP No. 26904 of 2025

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HC-KAR

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THE COMMISSIONER OF COMMERCIAL TAXES, VTK-2, KALIDASA ROAD, GANDHINAGAR,

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BENGALURU - 560 009.

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THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-057, NO. 669/L, 3^RD FLOOR, 1^ST STAGE, 2^ND BLOCK,

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HBR LAYOUT, BENGALURU - 560 043

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…RESPONDENTS

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(BY SMT. JYOTI M. MARADI, HCGP FOR R3 TO R5; SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1 & R2)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER U/S 73 OF KGST ACT 2017 PASSED BY THE RESPONDENT NO. 5 DATED 14.08.2024 BEARING T NO. 1695 FOR THE FINANCIAL YEAR 2019-20, HEREIN ENCLOSED AND MARKED AS ANNEXURE-A1 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 the following reliefs:

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(i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the order u/s 73 of KGST Act 2017 passed by the Respondent No. 5 dated 14.08.2024 bearing T No. 1695 for the financial year 201920, herein enclosed and marked as Annexure-A1.

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(ii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the Summary of the Order and the online Order under section 73 passed by the Respondent No. 5 bearing Reference No. ZD290824096477K for the tax period April 2019 to March 2020, herein enclosed and marked as Annexure-A2.

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(iii) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the show cause notice u/s 73(1) of the GST Act, 2017 dated 28.05.2024 issued by the Respondent No. 5 bearing No. ACCT/LGSTO 057/EXPORT/DRC01/ 2024-25, herein enclosed and marked as Annexure-B.

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(iv) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice for Intimating discrepancies in the returns after scrutiny in Form GST ASMT-10 dated 07.09.2023 issued by the Respondent No. 5 bearing No. ACCT/LGSTO 057/EXPORT/ASMT-10/2023-24, herein enclosed and marked as Annexure-C.

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(v) Declare that the impugned Notification No.9/2023-CT dated 31.03.2023 is illegal and ultra vires the provisions of section 168A of CGST Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification No.9/2023-CT dated 31.03.2023 referred as Annexure-D1.

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(vi) Declare that the impugned Notification No. 56/2023-CT dated 28.12.2023 is illegal and ultra vires the provisions of section 168A of CGST Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification No. 56/2023-CT dated 28.12.2023 referred to as Annexure-D2.

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(vil) Declare that the Impugned Notification (06/2023) dated 06.04.2023 is illegal and ultra vires the provisions of section 168A of KGST Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification (06/2023) dated 06.04.2023 referred to as Annexure-E1.

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(viii) Declare that the impugned Notification (25/2023) dated 29.12.2023 is Illegal and ultra vires the provisions of section 168A of CGST Act, 2017 and issue a Writ of Certiorari or any other appropriate writ or order or direction and quash the impugned Notification (25/2023) dated 29.12.2023 referred to as Annexure-E2.

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(Ix) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity.

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Heard learned counsel for the petitioner and learned

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counsel for the respondents and perused the material on record.

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HC-KAR

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A perusal of the material on record will indicate that on 07.09.2023, respondent No.5 issued a notice in form ASMT 10 of the KGST Act, 2017 to the petitioner by invoking the provisions contained under Section 61 of the KGST Act. The petitioner did not submit any reply to the said notice and the respondents issued an intimation dated 21.05.2024 in DRC-01A followed by a show cause notice dated 29.05.2024 under Section 73(1) of the KGST Act. Since the petitioner did not submit any reply to the aforesaid intimation or the show cause notice, the respondents proceeded to pass the impugned order dated 14.08.2024 followed by digitally signed summary of the order dated 28.08.2024. Aggrieved by which, the petitioner is before this Court by way of the present petition.

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Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause and since the aforesaid notices were sent via email to the chartered accountant of the petitioner, who did not inform him about the same, the petitioner was not in a position to submit his reply and contest the proceedings. It is therefore submitted that the petitioner has a good reply/case to urge on merits to the notice in

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form ASMT 10 dated 07.09.2023 and as such, the impugned intimation, show cause notice and order may be quashed and the matter be remitted back to respondent No.5 for reconsideration afresh from the stage of petitioner submitting a reply to the notice in form ASMT 10 at Annexure-C and to proceed further in accordance with law.

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Per contra learned, HCGP would oppose the submissions made on behalf of the petitioner and submit that there is no merit in the petition and same is liable to be dismissed. Alternatively, it is submitted by learned HCGP that in the event, the matter is remitted back for reconsideration afresh, the period from the date of issuance of the notice in form ASMT-10 dated 07.09.2023 till 08.10.2025 may be excluded for the period of computing the limitation under Section 73(10) of the KGST Act and appropriate orders may be passed in this regard.

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In view of the aforesaid facts and circumstances and submissions made by both sides, coupled with the specific assertion on the part of the petitioner that his inability and omission to submit his reply to the notice under Form ASMT 10 and subsequent notices, orders etc., was due to bonafide reasons,

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unavoidable circumstances and sufficient cause, I deem it just and appropriate to set aside the impugned show cause notice, impugned orders at A1, A2, B and remit the matter back to respondent No.5 for reconsideration of fresh in accordance with law by issuing certain directions.

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In the result, I proceed to 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 orders at Annexures - A1, A2 and B are hereby set aside.

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iii) The matter is remitted back to respondent No. 5 for reconsideration of fresh in accordance with law to the stage of petitioner submitting reply to the notice at Annexure - C in Form ASMT 10 dated 07.09.2023 issued by respondent No.5 to

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the petitioner.

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iv) Petitioner undertakes to appear before the respondent No. 5 on 10.11.2025 without awaiting further notice from respondent No. 5.

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v) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents, etc. to respondent No.5 who shall consider the same by providing sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law.

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vi) It is further directed that the period from the date of issuance of the notice in Form ASMT 10 dated 07.09.2023 till the date of disposal of the present petition i.e., 08.10.2025, shall stand excluded for the purpose of computing the period of limitation under Section 73(10) of the KGST Act.

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