IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 31^ST DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27252 OF 2025 (T-RES)

BETWEEN:

SRI. DEEPAK REDDY SON OF SRI. D. SUDHAKARA REDDY, AGED ABOUT 65 YEARS, NO.43, KASTURABA ROAD CROSS, BENGALURU NORTH, BENGALURU – 560 001 …PETITIONER (BY SRI. VENKATESH G., ADVOCATE)

AND:

THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1.2, DGSTO-1, 5^TH FLOOR, BMTC COMPLEX, YESHWANTPUR, BENGALURU – 560 022 …RESPONDENT Digitally signed (BY SRI. K. HEMA KUMAR, AGA)

by CHANDANA B M THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE Location: High CONSTITUTION OF INDIA PRAYING TO QUASHING THE NOTICE Court of Karnataka UNDER SECTION 45(1) OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 (FOR SHORT THE KVAT ACT) DATED 12.10.2021 BEARING T. NO. 415/2021-22 ISSUED BY THE RESPONDENT TO THE BANK MANAGER, CANARA BANK, WALTON ROAD, BANGALORE 560001 ENCLOSED AND REFERRED AS ANNEXURE-

A.

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:-

“i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the notice under section 45(1) of the Karnataka Value Added Tax Act, 2003 (for short the 'KVAT Act') dated 12.10.2021 bearing T. No. 415/2021-22 issued by the Respondent to The Bank Manager, Canara Bank, Walton Road, Bangalore

560001 enclosed and referred as Annexure-A.

ii) And pass such other orders as this Hon'ble Court deems fit and proper in the interest of justice and equity including grant of other consequential reliefs including refund of amounts paid, if any, and the cost of this writ petition.”

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

3. A perusal of the material on record will indicate that the respondent instituted the proceedings against one M/s. Infokey Solutions Private Limited Company incorporated under the Companies Act. In pursuance of the said proceedings an exparte assessment order dated 04.04.2014 having been passed, the respondent issued the impugned notice at Annexure-A dated 12.10.2021 issued to the petitioner under Section 45(1) of the KVAT Act purporting to seize the bank account of the petitioner, who is before this Court by way of the present petition.

4. Learned counsel for the petitioner submits that the petitioner is an erstwhile Director of the aforesaid Company and since the impugned assessment order is as against the aforesaid Company, which is an independent aspect and legal entity, the question of respondent proceeding against the petitioner in his individual capacity especially when the petitioner is the erstwhile Director of the petitioner-Company, does not arise.

5. Learned AGA does not dispute that exparte order was passed against the Company and not against the petitioner and the impugned notice is issued pursuant to the information received from the income tax department as against the petitioner.

6. In view of the aforesaid facts and circumstances, I deem it just and appropriate to quash the impugned notice at Annexure-A and dispose of the petition by reserving liberty in favour of the petitioner to take necessary steps in accordance with Section 44 of the KVAT Act and proceed further in accordance with law.

7. In the result, I pass the following:

ORDER

(i) The petition is allowed (ii) The impugned order notice at Annexure-A dated

12.10.2021 passed by the respondent is hereby quashed.

(iii) Liberty is reserved in favour of the respondents to proceed further under Section 44 of the KVAT Act and proceed further, in accordance with law.

Sd/-

(S.R.KRISHNA KUMAR)

JUDGE BMC List No.: 2 Sl No.: 7