IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 15^TH DAY OF DECEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 37855 OF 2025 (T-RES)

BETWEEN:

SRI C SIDDARAJU

S/O. LATE SRI. CHIKKUSAIAH,

AGED ABOUT 56 YEARS,

THE PROPRIETOR OF M/S. MANU ENTERPRISES,

NO.3, 4^TH CROSS, RAMAIAH ROAD, K.R. VANAO, CHAMARAJ MOHALLA,

MYSORE – 570 00.

…PETITIONER

(BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE)

AND:

1. STATE OF KARNATAKA

REPRESENTED BY ITS SECRETARY,

DEPARTMENT OF FINANCE,

VIDHANA SOUDHA, AMBEDKAR VEEDHI,

Digi tally signed BANGALORE – 560 001

by CHANDANA

B M 2. THE COMMERCIAL TAX OFFICER (AUDIT)-4,

Location: H igh DIVISIONAL GST OFFICE,

Court of SHESHADRI BHAVAN, DIWAN'S ROAD,

Karnataka

MYSORE – 570 001.

…RESPONDENTS

(BY SRI. K. HEMA KUMAR, AGA)

THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE

CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW CAUSE NOTICE BEARING NO. CTO(AUDIT).4.MY.124.2024-25 DATED 28.05.2024 (ANNEXURE-A1) ALONG WITH SUMMARY OF SHOW CAUSE NOTICE REFERENCE NO.ZD2905241005789 DATED 28.05.2024 ISSUED IN FORM GST DRC-01 BY THE 2ND RESPONDENT (ANNEXURE-A2), THE EX PARTE ORDER OF ADJUDICATION NO. CTO(AUDIT).4.MY.229.2024-25 DATED

29.07.2024 (ANNEXURE-B1) ALONG WITH SUMMARY OF THE ORDER REFERENCE NO. ZD2907240960170 DATED 29.07.2024 ISSUED IN FORM GST DRC-07 PASSED BY THE 2ND RESPONDENT (ANNEXURE-B2) AND THE IMPUGNED ACKNOWLEDGMENT FOR SUBMISSION OF APPEAL BEARING REFERENCE NO. ZD2904250331987 DATED 07.04.2025 ISSUED / PASSED IN FORM GST APL-02 ANNEXURE-C) BY THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), MYSORE 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 the following reliefs:

“a) Issue a writ, order or direction in the nature of Certiorari by quashing the impugned Show Cause Notice bearing No. CTO(Audit):4:MY:124: 2024-25 dated 28.05.2024 (Annexure- 'A1') along with Summary of Show Cause Notice Reference No. ZD2905241005789 dated 28.05.2024 issued in FORM GST DRC-01 by the 2nd Respondent (Annexure- 'A2'), the ex parte Order of Adjudication No. CTO(Audit):4:MY:229:2024-25 dated 29.07.2024 (Annexure- 'B1') along with Summary of the Order Reference No: ZD2907240960170 dated 29.07.2024 issued in FORM GST DRC-07 passed by the 2nd Respondent (Annexure- 'B2') and the impugned Acknowledgment for submission of No. appeal bearing Reference ZD2904250331987 dated 07.04.2025 issued / passed in FORM GST APL-02 Annexure- 'C' by the Joint Commissioner of Commercial Taxes (Appeals), Mysore;

b) Alternatively, issue a writ, order or direction in the nature of Certiorari by quashing the ex parte Order of Adjudication No.CTO(Audit):4:MY:229:2024-25 dated 29.07.2024(Annexure- 'B1') along with Summary of the Order Reference No: ZD2907240960170 dated 29.07.2024 issued submission of in FORM GST DRC- 07 passed by the 2nd Respondent (Annexure- 'B2') and the impugned Acknowledgment for appeal bearing Reference No. ZD2904250331987 dated 07.04.2025 issued / passed in FORM GST APL-02 Annexure- 'C' by the Joint Commissioner of Commercial Taxes (Appeals), Mysore and thereby, remand the matter back to the 2nd Respondent to consider the matter afresh on merits after granting sufficient opportunity to file reply to the show cause notice and also an opportunity of personal hearing to the Petitioner;

c) Pass such other orders or directions as deemed fit and proper in the facts and circumstances of the case in the interest of justice.”

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 pursuant to an intimation notice at Annexure-E in Form GST DRC- 01A dated 18.05.2024, the 2^nd respondent issued a show-cause notice dated 28.05.2024 under Section 73(1) of the CGST/KGST Act, 2017 alleging that the Output tax liability declared by the petitioner in returns furnished under Section 39 is