IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6129 OF 2024 (T-RES)

BETWEEN:

M/S ARUSHI GREEN ENERGY (INDIA) PVT LTD., 415, 20^TH MAIN, 1^ST BLOCK, RAJAJINAGAR, OPP. RAJAJINAGAR METRO STATION WOC ROAD, BANGALORE – 560 010 REP. BY ITS DIRECTOR, SHASHIKIRAN N. K., …PETITIONER (BY SRI. D.R. KAPALAGANTI, ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2.9) DGSTO-2 # 642, PIONEER PLAZA KECHHANAHALLI MAIN ROAD, R. R. NAGARA, Digitally signed BENGALURU – 98.

by CHANDANA …RESPONDENT B M (BY SRI. HEMA KUMAR K., AGA)

Location: High Court of Karnataka THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED AUDIT OBSERVATION AND ISSUED UNDER SECTION 65(6) OF THE KGST ACT-2017 BEARING REF.NO.DCCT9 (AUDIT- 2.9)/GST/ADT/2023-24 DTD. 13.07.2023 AT ANNEXURE-B AND QUANTIFICATION REPORT BEARING REF NO. DCCT(AUDIT- 2.9)/GST/ADT/2023-24 DTD. 18.08.2023 VIDE ANNEXURE-C 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 Writ of Certiorari or in the like nature of Certiorari quashing the Impugned audit observation and issued under section 65(6) of the KGST Act-2017, bearing Ref No-DCCT9 (Audit-2.9)/GST/ADT/2023-24 dated 13.07.2023 ANNEXURE-B and quantification report bearing ref no-DCCT(Audit- 2.9)/GST/ADT/2023-24 dated 18.08.2023 vide ANNEXURE-C.

b) Issue Writ of Certiorari or in the like nature of Certiorari quashing the tax intimation statement ascertained as being payable under section 73(5) of the CGST/KGST Act in GST-DRC-01A, dated 18.08.2023 bearing ref по-ZD2908230260299- ANNEXURE-D, and show cause notice bearing reference no-DCCT(AUDIT-2.9)/GST/ADT/2023-24 dated 30.08.2023 is herewith enclosed as ANNEXURE-E and the summary show cause notice dated 30.08.2023 bearing reference no ZD290823045442A vide ANNEXURE-E1.

c) Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned adjudication order dated 18.10.2023 22.03.2022 bearing ref no- DCCT(Audit-2.9)/GST/ADJ/2023-24 issued under section 73(9) of the KGST/CGST Act-2017 vide ANNEXURE-F.

d) Issue Writ of Prohibition, direct the respondent authority not to take any further steps pursuant to impugned adjudication order, bearing reference DCCT(Audit-2.9)/GST/ADJ/2023-24dated 18.10.2023 vide ANNEXURE-F, in the interest of Justice and Equity.

e) Pass such other writ or direction which this Hon'ble Court deems fit under the facts and circumstances of the case, in the interest of justice and equity.”

2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. A perusal of material on record will indicate that respondent issued an intimation notice under Form GST DRC-01A dated 18.08.2023 to the petitioner, who did not issue any reply/response to the same. Subsequently, the respondent issued a show-cause notice dated 30.08.2023 under Section 73(1) read with Section 73(5) and 73(7) of the CGST/KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice also, the respondent proceeded to pass the impugned order dated 18.10.2023 under Section 73(9) of the CGST/KGST Act, 2017 confirming the total demand of Rs.3,17,83,395/- including the tax, interest and penalty.

4. Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner couldn't submit replies/ documents to neither the pre-intimation notice nor the show-cause notice under Section 73(1) of the CGST/KGST Act, 2017 and resultantly couldn’t contest the proceedings. Aggrieved by the said order the petitioner having no option has approached this Court by way of the present petition interalia contending that the inability and omission on the part of the pet