IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 32732 OF 2024 (T-RES)

BETWEEN:

SMT. THANUJA GURUPRASAD RAO, W/O. LATE GURUPRASAD KODIBETTU RAO, AGED ABOUT 46 YEARS, R/AT B 2-31/31, FLAT NO. 604, 6^TH FLOOR, BLUBERRY HILLS, ABHIMAN HEIGHTS, MANGALORE KONCHADY, DAKSHINA KANNADA - 575 008.

M/S. LINES N CURVES, THE PROPRIETORSHIP FIRM, ERSTWHILE PROPRIETOR SHRI. GURUPRASAD KODIBETTU RAO, SINCE DEAD REPRESENTED BY HIS WIFE, SMT. THANUJA GURUPRASAD RAO …PETITIONER (BY SRI. NIKHIL VASISHTA, S. DHANUSH, ADVOCATES FOR Digitally SRI. P. B. HARISH, ADVOCATE)

signed by CHANDANA B M AND:

Location:

High Court of COMMERCIAL TAXES OFFICER, Karnataka 4^TH FLOOR, ROOM NO. 402, VANIJYA THERIGE BHAVANA, MAIDAN ROAD, MANGALORE - 575 001.

…RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT OF APPROPRIATE NATURE TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET ASIDE AND QUASH THE IMPUGNED ORDER NO CTO/LGSTO-262/ADJ/2024-25 DATED 22.07.2024 IN FORM GST DRC-07 BEARING REFERENCE NO ZD290724077301A DATED 23.07.2024 RECEIVED ON 15.10.2024 VIDE ANNEXURE-A ISSUED BY RESPONDENT AND ETC., THIS PETITION, COMING ON FOR ORDERS, 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 or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to set aside and quash the impugned Order No.:CTO/LGSTO- 262/ADJ/2024-25 dated 22.07.2024 in Form GST DRC- 07 bearing reference No:ZD290724077301A dated 23.07.2024 received on 15.10.2024 vide ANNEXURE-A issued by Respondent;

b. Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to strike down and quash the three Show Cause Notices issued under Section 73 of the 'CGST Act 2017' vide Show cause notice: Ref No: CTO/LGSTO-262/DRC-01/A.No: 2255/2023-24 dated 16.04.2024 in Form GST DRC-01 bearing Reference No: ZD2904240408069 dated

17.04.2024 vide ANNEXURE-B issued by Respondent;

c. Pass any other order or orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the present case."

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

3. A perusal of the material on record will indicate that the petitioner is the wife of one Late Guruprasad Kodibettu Rao, who was the proprietor of the proprietary concern M/s. Lines N Curves curves. On 12.12.2022, the aforesaid Guruprasad Kodibettu Rao having expired, the petitioner submitted an application for cancellation of The GST registration standing in the name of her husband, Guruprasad Kodibettu Rao, pursuant to which cancellation of registration order dated 04.08.2023 was passed with effect from 31.07.2023. Subsequently, the respondent issued notice in Form ASMT-10 under Section 61 of the KGST/CGST Act, dated 22.11.2023, which was followed by an intimation in Form DRC-01A dated 15.03.2024 and a show cause notice dated 16.04.2024 under Section 73 of the CGST/KGST Act in Form DRC 01, all of which were addressed to the deceased, Guruprasad Kodibettu Rao and not to the petitioner. Subsequently, even the personal intimation letters dated 08.05.2024, 06.06.2024 and 19.06.2024 were also addressed by the respondent -Department to the deceased Guruprasad Kodibettu Rao, which culminated in the impugned order dated 22.07.2024, without bringing the petitioner on record as the legal representative of the deceased , Guruprasad Kodibettu Rao. It is the specific contention of the petitioner that having regard to the aforesaid proceedings initiated against her deceased husband subsequent to cancellation of his GST registra