M/S Sri Om Traders v. Union of India
Case brief
What is this about?
Writ petition (certiorari) under Articles 226/227, High Court of Karnataka (NC: 2025:KHC:43171, WP No. 30178 of 2024 (T-RES), decided 28.10.2025, Justice S.R. Krishna Kumar). Keywords: KGST Act 2017 Sections 73, 74, 75(4), 122(2)(b); adjudication/penalty order Annexure-H dated 31.07.2024 (ACCT/AUDIT 4 SMG 236/2024-25); DRC 07 demand Ref no. ZD290724108100S; assessment/tax period 2020-21; reply to show-cause notice not considered; denial of personal hearing; natural justice; remand for fresh reconsideration; appearance fixed 25.11.2025; automatic recall clause; Assistant Commissioner of Commercial Taxes Audit 4, Shimogga; Union of India and State of Karnataka respondents; M/S Sri Om Traders petitioner.
What did the court decide?
Petition allowed; impugned order at Annexure-H dated 31.07.2024 passed by Respondent No.3 set aside and matter remitted: petitioner to appear before Respondent No.3 on 25.11.2025 with reply to the show cause notice and relevant documents, upon which Respondent No.3 shall afford a reasonable opportunity, hear the petitioner and proceed in accordance with law; the order to stand automatically recalled if the petitioner fails to appear on 25.11.2025.