M/S Anvi Envelop Design and Engineering LLP Vs Assistant Commissioner of Commercial Tax

M/S ANVI ENVELOP DESIGN AND ENGINEERING LLP NO.208, JALA BLOCK AIKYA APARTMENT, DODDAKAMANAHALLI ROAD OFF B.G. ROAD, BANGALORE, KARNATAKA - 560 076 A COMPANY DULY REGISTERED UNDER OF THE LLP ACT, 2008 REPRESENTED BY ITS PARTNER SUNIL M. BALIGA AGED 50 YEARS. RESIDING AT NO.7AB, MADHU BLOCK, KRISHNANAGAR APARTMENT, ANNASANDRAPALYA, HAL POST, BENGALURU - 560 017

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…PETITIONER

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(BY SRI. M.L. SUVARNA LAKSHMI, ADVOCATE)

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AND:

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ASSISTANT COMMISSIONER OF COMMERCIAL TAX OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-25, 2^ND FLOOR KORAMANGALA VTK -2, BENGALURU - 560 047 …RESPONDENT (BY SRI. JYOTI M. MARADI, HCGP)

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2 - NC: 2025:KHC:52398 WP No. 37306 of 2025

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HC-KAR

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER NO. ACCT/LGSTO-025/DRC07/R1VS3B/2024-25 DATED 18.02.2025, ISSUED IN FORM GST DRC-07 AND PRODUCED AT ANNEXURE-A, AS BEING ARBITRARY, VIOLATIVE OF THE PRINCIPLES OF NATURAL JUSTICE, AND CONTRARY TO THE PROVISIONS OF THE CGST ACT AND TO REMAND THE MATTER TO THE STAGE OF ISSUANCE OF THE SHOW CAUSE NOTICE, THEREBY AFFORDING THE PETITIONER AN OPPORTUNITY TO ESTABLISH ITS BONA FIDES.

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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, the petitioner seeks the following

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reliefs;

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"a. To issue an order or direction in the nature of Certiorari, quashing the impugned Order No. ACCT/LGSTO-025/DRC-07/R1vs3B/2024-25 dated 18.02.2025, issued in FORM GST DRC-07 and produced at Annexure-A, as being arbitrary, violative of the principles of natural justice, and contrary to the provisions of the CGST Act and to remand the matter to the stage of issuance of the Show Cause Notice, thereby affording the Petitioner an opportunity to establish its bona fides.;

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3 - NC: 2025:KHC:52398 WP No. 37306 of 2025

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HC-KAR

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b. To issue order(s), directions or any other relief as this Hon'ble Court deems fit and proper in the facts and circumstances of the case in the interest of justice.

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A perusal of the of the material on record will indicate that on 20.06.2024, the respondent having issued the show cause notice in form DRC-01 to the petitioner who did not submit any reply to the same, the respondent issued the reminder dated 09.08.2024 despite which the petitioner neither submitted any reply nor contested the impugned proceedings which culminated in the impugned order dated 18.02.2025 confirming the demand made in the show cause notice. Aggrieved by the impugned adjudication order under Section 73 of the KGST Act, the petitioner is before this Court by way of the present petition.

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A perusal of the undisputed material on record will indicate that the impugned proceedings were exparte and the petitioner having not participated in the same, I deem

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4 - NC: 2025:KHC:52398 WP No. 37306 of 2025

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HC-KAR

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it appropriate to adopt the justice oriented approach in order to provide one more opportunity to the petitioner, it is necessary to set-aside the impugned adjudication order

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and remit the matter back to the respondent for re-consideration afresh in accordance with law. In the

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result, 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

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18.02.2025 are hereby set-aside.

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

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(iv) The petitioner shall appear before the respondent on 19.01.2026 without awaiting further notice from the respondent.

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5 -

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NC: 2025:KHC:52398 WP No. 37306 of 2025

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HC-KAR

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(v) Liberty is reserved in favour of the petitioner

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to file replies / pleadings / documents etc., which shall be considered by the respondent who shall provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance

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with law.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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GH List No.: 2 Sl No.: 21

M/S Anvi Envelop Design and Engineering LLP v. Assistant Commissioner of Commercial Tax

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M/S Anvi Envelop Design and Engineering LLP v. Assistant Commissioner of Commercial Tax

Case brief

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