Superseva Services Private Limited Vs the Assistant Commissioner of

SUPERSEVA SERVICES PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 REPRESENTED BY ITS MANAGING DIRECTOR SHRI AJAY SHANKAR SHARMA SON OF SHRI RAM UMED SHARMA AGED 49 YEARS HAVING ITS OFFICE AT 27^TH MAIN ROAD, HSR LAYOUT SECTOR 2, SOMASUNDARAPALYA BENGALURU URBAN - 560 102 EMAIL: [email protected] PHONE: 89714 70774

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…PETITIONER

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(BY SRI. PRADYUMNA HEJIB, 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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THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-017 2^ND FLOOR, V.T.K-2 2^ND STAGE, RAJENDRA NAGAR KORAMANGALA BENGALURU - 560 047

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…RESPONDENT

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(BY SRI. HEMA KUMAR K. AGA)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER BEARING REFERENCE NO. ACCT/LGSTO-17/R1/DRC07/2024-25 DATED 20.05.2025 PASSED BY THE RESPONDENT (ANNEXURE-A).

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NC: 2025:KHC:40712 WP No. 30247 of 2025

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HC-KAR

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THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: 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) Issue a writ in the nature of Certiorari or any other writ quashing impugned Order bearing Reference No.ACCT/LGSTO-17/R1/DRC-07/2024-25 dated 20.02.2025 passed by the Respondent (Annexure-A).

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(b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice."

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Heard learned counsel for the petitioner and learned

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HCGP for the respondent and perused the material on record.

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A perusal of the material on record will indicate that pursuant to issuance of pre-intimation notice in From GST DRC01A, show cause notice in Form GST DRC-01 dated 04.11.2024 was issued to the petitioner under Section 73(1) of the CGST Act, to which the petitioner did not submit any reply. Thereafter, the respondent proceeded to pass the impugned exparte adjudication order dated 20.02.2025 under Section 73(9) of the CGST/KGST

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NC: 2025:KHC:40712 WP No. 30247 of 2025

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HC-KAR

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Act, aggrieved by which the petitioner is before this court by way of the present petition.

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It is a specific contention of the petitioner that he did not receive the aforesaid notices. Orders etc, and due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to submit reply and contest the proceedings and as such, it is necessary that the impugned order dated 20.02.2025 is set aside and the matter be remitted back to the respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and to proceed further in the matter.

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

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A perusal of the material on record will indicate that though several contentions have been urged by both sides in support of their respective claims, it is an undisputed fact and a matter of record that the petitioner did not submit any replies to the notices issued by the respondent nor did he participate in the

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4 - NC: 2025:KHC:40712 WP No. 30247 of 2025

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HC-KAR

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impugned proceedings, which culminated in the impugned exparte adjudication order in the absence of the petitioner. Under these circumstances, in order to provide one more opportunity to the petitioner to submit reply to the show cause notice and contest the proceedings, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure A dated 20.02.2025 and remit the matter back to the respondent for reconsideration afresh to the stage of the petitioner submitting reply to the show cause notice and contest the proceedings in accordance with law, subject to payment of cost of Rs.15,000/-.

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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, subject to payment of cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today.

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(ii) The impugned order at Annexure-A dated 20.02.2024 passed by the respondent is hereby quashed.

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(iii) The petitioner shall appear before the respondent on 18.11.2025 without awaiting further notice from the

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5 - NC: 2025:KHC:40712 WP No. 30247 of 2025

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HC-KAR

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respondent, failing which the present order shall stand recalled automatically, without further reference to the Bench and without further orders.

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(iv) Liberty is reserved in favour of the petitioner to submit replies, responses, pleadings, documents etc., which shall be considered by the respondent, who shall provide sufficient and reasonable opportunity to the petitioner, hear him 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.: 26

Superseva Services Private Limited v. the Assistant Commissioner of

Case brief

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Superseva Services Private Limited v. the Assistant Commissioner of

Case brief

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