M/S Karix Mobiles Private Limited Vs State of… — Writ and Judicial Review | Karnataka HC (2025)

M/S Karix Mobiles Private Limited Vs State of… — Writ and Judicial Review | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Petition allowed; impugned Order-in-Original dated 30.12.2023 (Annexure-F) set aside; matter remitted to respondent No.3 for fresh reconsideration with sufficient and reasonable opportunity and in accordance with law; petitioner directed to appear before respondent No.3 on 28.04.2025; liberty reserved to file reply, pleadings and documents; rival contentions kept open.

Issue for consideration

Whether the Order-in-Original dated 30.12.2023 passed by respondent No.3 without considering the petitioner's reply, documents, rectification application and additional submissions warrants being set aside and the matter remitted for fresh consideration.

Court's answer

The petitioner's contentions and documents were not considered in the Order-in-Original at Annexure-F dated 30.12.2023, and the rectification application dated 28.03.2024 and additional submissions dated 09.05.2024 were likewise not considered by respondent No.3, warranting interference by this Court.

Ratio / Principle

It is just and appropriate to set aside the impugned order-in-original dated 30.12.2023 and remit the matter back to respondent No.3 for reconsideration afresh after providing sufficient and reasonable opportunity to the petitioner, proceeding further in accordance with law.

Key takeaways

All rival contentions on all aspects of the matter are kept open and no opinion is expressed on them.obiter¶44

Detailed headnote1 paragraphs

High Court of Karnataka, Bengaluru — W.P. No. 28624 of 2024 (T-RES), decided 26.03.2025 by S.R. Krishna Kumar, J. M/s Karix Mobiles Private Limited (formerly Unicel Technologies Private Limited) v. State of Karnataka, Commissioner of Commercial Taxes in Karnataka and Commercial Tax Officer, LGSTO-17 (respondent No.3). Writ petition under Articles 226 and 227 of the Constitution seeking certiorari against (i) Order-in-Original No. CTO/LGSTO-17/DRC-07/2023-24 dated 30.12.2023 with Form DRC-07 Ref. No. ZD291223102585J dated 31.12.2023 (Annexure-F) and (ii) the order dated 28.06.2024 (Ref. No. ZD2906241343757, Annexure-J) rejecting the petitioner's rectification application, both passed by respondent No.3. Ground: the petitioner's reply dated 05.07.2023 to the Show Cause Notice dated 05.06.2023, its rectification application dated 28.03.2024 (Annexure-G) and additional submissions dated 09.05.2024 (Annexure-H) were not considered. Held: the non-consideration warranted interference; the Order-in-Original was set aside and the matter remitted to respondent No.3 for fresh reconsideration with sufficient and reasonable opportunity; petitioner directed to appear before respondent No.3 on 28.04.2025 with liberty to file reply, pleadings and documents; all rival contentions kept open, no opinion expressed on merits.

NC: 2025:KHC:12957 WP No. 28624 of 2024

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

BEFORE

THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28624 OF 2024 (T-RES)

BETWEEN:

M/S KARIX MOBILES PRIVATE LIMITED FORMERLY KNOWN AS UNICEL TECHNOLOGIES PRIVATE LIMITED). II FLOOR, NO. 30/1, C BLOCK, VAISHNAVI SILICON TERRACE, HOSUR ROAD, KORAMANGALA, BENGALURU URBAN, KARNATAKA- 560 095 REPRESENTED BY ITS GENERAL COUNSEL AND COMPANY SECRETARY, MS. SESHANURADHA CHAVA (THIS COMPANY HAS REGISTERED UNDER COMPANY RULES 2014)

…PETITIONER

(BY SRI. R. PARTHASARATHY., ADVOCATE FOR SRI. ANIL KUMAR.B., ADVOCATE)

AND:

Digitally signed by NANDINI D Location: High Court of Karnataka

STATE OF KARNATAKA THROUGH ITS PRINCPAL SECRETARY, FIANANCE DEPARMENT, VIDHANA SOUDHA, BENGALURU- 560 001

THE COPMMISSIONEROF COMMERCIAL TAXES IN KARNTAKA, VANIJYA THERIGE, KARYALAYA, GANDHINGAR, BENGALURU- 560 009

THE COMMERCIAL TAX OFFICER LGSTRO 17- BENGALURU: DGSTO 4 BENGALURU, KARNATAKA- 560009.

…RESPONDENTS

(BY SRI. JYOTHI.M., HCGP)

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NC: 2025:KHC:12957 WP No. 28624 of 2024

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL NO. CTO/LGSTO-17/DRC-07/2023-24 DATED 30.12.2023 AND FORM DRC-07 REFERENCE NO. ZD291223102585J DATED 31.12.2023 PASSED BY RESPONDENT NO.3 VIDE ANNEXURE-F TO THE WRIT PETITION AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY 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 certiorari quashing the impugned order-in-original No.CTO/LGSTO-17/DRC07/2023-24 dated 30.12.2023 and FORM DRC07 Reference No.ZD291223102585J dated 31.12.2023 passed by respondent No.3 vide Annexure-F to the Writ Petition.

b. Issue a writ of certiorari quashing the impugned order rejecting the rectification application Reference No.ZD2906241343757 dated 28.06.2024 passed by respondent No.3 vide Annexure-J to the Writ Petition;

c. Grant such other order or direction as deemed fit by this Hon’ble Court in the facts and circumstances of the case.”

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NC: 2025:KHC:12957 WP No. 28624 of 2024

Heard learned counsel for the petitioner, learned HCGP for the respondents and perused the material on record.

A perusal of the material on record will indicate that pursuant to the Show Cause Notice dated 05.06.2023 issued by respondent No.3, petitioner filed reply dated 05.07.2023 along with relevant documents. It is contended that respondent No.3 passed the impugned order dated 31.12.2023 without considering the reply and documents submitted by the petitioner, who filed rectification application on 28.03.2024, which was also rejected by respondent No.3 without considering various contentions put forth by the petitioner, who is before this Court by way of the present petition.

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

A perusal of the material on record comprising of Show Cause Notice at Annexure-D and reply at Annexure-E will indicate that the various contentions and documents put forth by the petitioner having not been considered in Order-in-Original at Annexure – F dated 30.12.2023, so also the petitioner filed detailed rectification application dated 28.03.2024 at Annexure-G and

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NC: 2025:KHC:12957 WP No. 28624 of 2024

additional submissions dated 09.05.2024 at Annexure-H and the same have not been considered by respondent No.3 warranting interference by this Court.

Under these circumstances, I deem it just and appropriate to set aside the impugned order-in-original dated 30.12.2023 and remit the matter back to respondent No.3 for reconsideration afresh after providing sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law.

7. In the result, I pass the following:

ORDER

i) The petition is hereby allowed.

ii) The impugned order-in-original dated 30.12.2023 at Annexure-F passed by respondent No.3, is hereby set aside.

iii) The matter is remitted back for reconsideration afresh by respondent No.3 after providing sufficient and reasonable opportunity to the petitioner and in accordance with law.

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iv) The petitioner is directed to appear before respondent No.3 on 28.04.2025 and respondent No.3 shall afford a reasonable opportunity to the petitioner and hear him and proceed further in accordance with law.

v) Liberty is reserved in favour of the petitioner to file its reply, pleadings, documents, etc., before respondent No.3, who shall consider the same and pass appropriate orders in accordance with law.

vi) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same.

MDS

List No.: 2 Sl No.: 7

Sd/(S.R.KRISHNA KUMAR) JUDGE