Karnataka High Court
Boregowda V vs The Commissioner Of Cenral Tax on 23 January, 2024
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2024:KHC:3184
WP No. 6026 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 23RD DAY OF JANUARY, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 6026 OF 2023 (T-RES)
BETWEEN:
BOREGOWDA V
AGED ABOUT 34 YEARS
R/AT NO 10, M-KARENAHALLI,
WARD NO 5 , BIDADI HOBLI,
BIDADI POST,RAMANAGARA TALUK
RAMANAGARA 562 109.
...PETITIONER
(BY SRI. K MALLAHA RAO.,ADVOCATE)
AND:
1. THE COMMISSIONER OF CENRAL TAX
(REVIEW SECTION), GST WEST COMMISSIONERATE,
BMTC BUILDING, BANASHANKARI,
BANGALORE 560070.
2. THE DEPUTY COMMISSIONER OF GST
Digitally BENGALURU WEST COMMISSIONERATE,
signed by 1ST FLOOR, BMTC BUS STAND
VANDANA S KANAKAPURA ROAD, BANASHANKARI
Location: BENGALURU 560 070.
HIGH
COURT OF 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX
KARNATAKA BENGALURU WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUS STAND
KANAKAPURA ROAD, BANASHANKARI
BENGALURU 560 070.
4. THE SUPERINTENDENT OF CENTRAL TAXES
DWD 6 RANGE, WD 6 DIVISION,WEST COMMISSIONERATE,
1ST FLOOR, BMTC BUS STAND
KANAKAPURA ROAD, BANASHANKARI
BENGALURU 560 070.
...RESPONDENTS
(BY SRI.JEEVAN.J. NEERALGI.,ADVOCATE)
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NC: 2024:KHC:3184
WP No. 6026 of 2023
THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE
CONSTITUTION OF INDIA PRAYING TO QUASHING THE IMPUGNED
ORDER PASSED ON 27.01.2023 ISSUED ON 31.01.2023 ISSUED BY
THE R-3 VIDE OIO NO.111/2022-23 DIN NO.20230157YU00009909FD
VIDE ANNX-D.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
In this petition, petitioner seeks for the following reliefs:
" (i) Issue of a Writ of Certiorari or any other appropriate writ or order quashing the impugned order passed on 27.01.2023, issued on 31.01.2023, issued by the respondent No.3, vide OIO No.111/2022-23, DINNo.:20230157YU00009909FD vide ANNEXURE - D;
(ii) Issue Writ of Mandamus or writ of direction to the respondent authorities to refrain from further proceedings and take such necessary measures/steps in respect of the impugned order passed on 27.01.2023 issued on 31.01.2023, issued by the respondent, vide OIO No.111/2022-23, DIN No.:20230157YU00009909FD, vide ANNEXURE - D;
(iii) Issue a writ of Prohibition or any other appropriate writ or order prohibiting the Respondent from initiating any proceedings before the disposal of the petition before this Hon'ble Court;
(iv) Grant such other orders of directions deemed fit in the circumstances of the case and in the interests of justice".
2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. -3-
NC: 2024:KHC:3184 WP No. 6026 of 2023
3. In addition to the re-iterating various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner invited my attention, that the petitioner was never served with notice as is clear from the findings recorded at para 12 of the impugned order, which is as under:
"12. The notice did not file any written reply to the allegations made against them in the notice. Therefore, keeping in mind the principles of natural justice, personal hearing opportunity was granted to the noticee. The noticee was granted three opportunities on separate dates through separate letters to appear for Personal hearings on 13.12.2022, 29.12.2022 and 15.01.2023. However, the noticee has not responded to the said notices. The notices were returned undelivered with the remarks "Insufficient address. Return to sender."
4. It is pointed out that the respondents themselves have recorded findings that the petitioner had not been served with notices since the same were returned unserved with the postal endorsement insufficient address. It is therefore submitted by the learned counsel for the petitioner that despite having come to the conclusion that the petitioner had not received the notices and the show cause notice as well as the notice of personal hearing, were returned in the postal endorsement as insufficient address, respondents committed an error in proceeding to pass the impugned order without providing sufficient or reasonable -4- NC: 2024:KHC:3184 WP No. 6026 of 2023 opportunity to the petitioner by passing the impugned order which is violative of principles of natural justice and the same deserves to be set aside and the matter be remitted back to the respondents for reconsideration afresh in accordance with law.
5. Per contra, learned counsel for the respondents would support the impugned order and submit that there is no merit in the petition and the same is liable to be dismissed.
6. As rightly contended by the learned counsel for the petitioner, a perusal of the impugned order will indicate that it states that show cause notices as well as notices providing an opportunity to the petitioner for personal hearing had been issued; however, the said notices have not been served upon the petitioner and have been returned with the postal endorsement 'Insufficient address' as recorded by the respondent himself at para 12 of the impugned order. Despite recording the said fact, the respondent has straightway proceeded further and passed the impugned order which is clearly violative principles of natural justice since no opportunity, much less reasonable or sufficient opportunity had been granted to the petitioner prior to passing the impugned order which deserves to be set aside.
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NC: 2024:KHC:3184 WP No. 6026 of 2023
7. In the result, I pass the following:
ORDER
(i) Petition is hereby allowed
(ii) The impugned order dated 27.01.2023 by the The Assistant Commissioner of Central Tax, is hereby set aside.
(iii) Matter remitted back to the respondent for reconsideration afresh in accordance with law.
(iv) Petitioner undertakes to appear before the respondent on 19.02.2024 without awaiting further notice.
(v) Liberty is reserved in favour of the petitioner to submit pleadings, documents etc., before the respondent who shall consider the same and proceed further in accordance with law, after providing an opportunity of personal hearing to the petitioner.
Sd/-
JUDGE DHA List No.: 2 Sl No.: 43