IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 29849 OF 2025 (T-RES)

BETWEEN:

M/S AUTO TEC SYSTEMS PRIVATE LIMITED NO.177/6, ‘ASHRAYA ORNATE’, BILEKAHALLI, BANNERGHATTA ROAD, BENGALURU – 560 076 KARNATAKA, INDIA (A PRIVATE LIMITED COMPANY REPRESENTED BY ARUN KUMAR B. R.

ASSISTANT GENERAL MANAGER (FINANCE)

(INCORPORATED UNDER THE COMPANY ACT, 1956)

…PETITIONER (BY SRI. Y.C. SHIVAKUMAR, ADVOCATE)

AND:

ASSISTANT COMMISIONER OF COMMERCIAL TAXES, LGST-25, Digitally signed 6^TH FLOOR, TTMC BUILDING, by CHANDANA NEAR BMTC DEPOT, 80 FT ROAD, B M KORAMANGALA, Location: High BENGALURU – 560 095 Court of Karnataka …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA)

THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER UNDER SECTION 73 OF THE GST ACTS IN FORM GST DRC-07, BEARING NO. ACCT/LGSTO-025/DRC-07/2A VS. 3B/2024-25 DTD.

28.02.2025 AS AT ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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 in the nature of Writ of Certiorari quashing the Order under Section 73 of the GST Acts in Form GST DRC-07, bearing No.ACCT/LGSTO-025/DRC- 07/2A Vs. 3B/2024-25, dated 28.02.2025, as at ANNEXURE-A.

(b) Issue a Writ of Mandamus or any other writ or order or direction in the nature of Writ of Mandamus directing the Respondent to grant an opportunity of personal hearing to the Petitioner and to proceed as per law;

(c) In the alternative, issue a Writ of Mandamus or any other writ or order or direction in the nature of Writ of Mandamus directing the Respondent to consider the replies filed on 11.06.2024, 22.08.2024 and the rectification application submitted on 28.08.2025 expeditiously, after giving a personal hearing to the Petition; and (d) Grant any other relief’s that this Hon’ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity.”

2. Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that the show-cause notice dated 22.07.2024 and Form GST DRC-01 having been issued by the respondent to the petitioner, the petitioner submitted a reply dated 22.08.2024, pursuant to which an adjudication order dated 28.02.2025, under Section 73(4) of the KGST/CGST Act, 2017 was passed by the respondent. Learned counsel for the petitioner submits that due to oversight and inadvertence the petitioner could not file rectification application under Section 161 of the KGST/CGST Act by way of e-filing and due to bonafide reasons, sufficient cause and unavoidable circumstances, the petitioner could file the said application only by way of physical mode by sending it via speed post on 20.05.2025 and the said application has not been disposed of even till today. It is submitted that the present petition may be disposed of reserving liberty in favour of the petitioner to file a fresh/new rectification application by way of e-filing within a stipulated timeframe and the respondent may be directed to consider the said rectification application to be disposed of on merits without reference to the aspect of delay, which may be condoned by this Court in the present petition.

4. Per contra, learned AGA submits that there is no merit in the petition and that the same is liable to be dismissed.

5. A perusal of the material on record will indicate that the petitioner is said to have filed a rectification application vide physical mode on 28.08.2025, there appears to be ambiguity/lack of clarity with regard to whether the said application said to have been filed by the petitioner has been received or not. In view of the specific assertion on th