M/S AMIT ENGINEERING WORKS vs THE JOINT COMMISSIONER OF
- Court
- Karnataka High Court
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HC-KAR
NC: 2026:KHC-D:17881
WP No. 101996 of 2026
CNR: KAHC020039302026
IN THE HIGH COURT OF KARNATAKA AT DHARWAD
TH
DATED THIS THE 30 DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE T.M.NADAF
WRIT PETITION NO.101996 OF 2026 (T-RES)
BETWEEN:
M/S. AMIT ENGINEERING WORKS
A PROPRIETORSHIP FIRM REPRESENTED BY
SHRI. AVIK KUMAR GOSWAMI,
APARTMENT NO.B 1, BALAJI APARTMENT,
ST
1 FLOOR, BASAVESHWARA BADAWANE,
TH
NEAR VIJAYANAGAR COLLEGE, 15 WARD HOSAPETE
KARNATAKA-583201.
GSTIN:29AMPG626ZB1ZP.
…PETITIONER
(BY SRI Y.PRANAY SHARMA, ADVOCATE FOR
SRI SHASHANK S.HEGDE, ADVOCATE)
AND:
1. THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEAL),
DAVANAGERE DIVISION, DAVANAGERE
VANIJYA TERIGE BHAVAN, A BLOCK,
DEVARAJA ARAS LAYOUT, DAVANAGERE-577006.
2. THE COMMERCIAL TAX OFFICER (AUDIT-1),
UPSTAIRS OF UNION BANK OF INDIA,
NEHRU NAGARM II CROSS, HOSAPETE,
KARNATAKA-583203.
3. THE COMMISSIONER OF COMMERCIAL TAXES,
DEPARTMENT OF COMMERCIAL TAX BUILDING,
KALIDASA MARG, GANDHI NAGAR,
VANIJYA THERIGE KARYALAYA, BENGALURU,
KARNATAKA-560009.
Digitally signed by
THEJAS KUMAR N
Location: High
Court of Karnataka,
Dharwad Bench
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4. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
REPRESENTED BY ITS CHAIRPERSON,
NORTH BLOCK, NEW DELHI-110 001.
5. STATE OF KARNATAKA,
REPRESENTED BY SECRETARY,
FINANCE DEPARTMENT, VIDHANA SOUDHA,
BANGALORE-560 001.
…RESPONDENTS
(BY SMT. KIRTILATA R.PATIL, HCGP FOR R1 TO R3 AND R5;
SMT. CHETANA S.BIRAJ, ADVOCATE FOR R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT OF
CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF
CERTIORARI QUASHING THE ORDER IN APPEAL PASSED BY THE
RESPONDENT NO.1 UNDER SECTION 107 OF THE CGST ACT DATED
08.12.2025 FOR THE TAX PERIOD 2017-18 VIDE REFERENCE
NO.MA2912250352921 COPY OF THE ORDER IN APPEAL DATED
08.12.2025 IS ENCLOSED AND MARKED AS ANNEXURE - A. II)
ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A
WRIT OF CERTIORARI QUASHING THE ORIGINAL PASSED UNDER
SECTION 73 OF THE ACT DATED 31.12.2023 VIDE OFFICE FILE
NO.CTO(AUDIT-1)/HPT/GST.S.73(ORDER)/2023-24/T PASSED BY
THE RESPONDENT NO.2 I.E. FOR THE PERIOD 2017-18. COPY OF
THE ORDER IN ORIGINAL DATED 31.12.2023 IS ENCLOSED AND
MARKED AS ANNEXURE -A1. III) ISSUE A WRIT OF CERTIORARI OR
DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING
THE GST FORM DRC-07 BEARING REFERENCE NO.ZD291223103744K
DATED 31.12.2023 ISSUED BY THE RESPONDENT NO.2. COPY OF
THE DRC-07 DATED 31.12.2023 IS ENCLOSED AND MARKED AS
ANNEXURE-A2. IV) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN
THE NATURE OF A WRIT OF CERTIORARI QUASHING THE SHOW
CAUSE NOTICE ISSUED UNDER SECTION 73 OF THE ACT DATED
30.09.2023 VIDE OFFICE NO.CTO(AUDIT-1)/HPT/2023-24/T ISSUED
BY THE RESPONDENT NO.2. COPY OF THE SHOW CAUSE NOTICE
DATED 30.09.2023 IS ENCLOSED AND MARKED AS ANNEXURE - A3.
V) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF
A WRIT OF CERTIORARI QUASHING THE INTIMATION ISSUED
UNDER SECTION 73 IN FORM GST DRC-01 DATED 30.09.2023
BEARING REFERENCE NO ZD290923057837N ISSUED BY THE
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RESPONDENT NO.2. COPY OF THE FORM GST DRC-01 DATED
30.09.2023 IS ENCLOSED AND MARKED AS ANNEXURE -A4. VI)
ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A
WRIT OF CERTIORARI QUASHING THE DRC-01A INTIMATION ISSUED
UNDER SECTION 73 OF THE ACT DATED 15.09.2023 VIDE OFFICE
NO. CTO(AUDIT-1)/HPT/GST/DRC-01A/2023-24/T ISSUED BY THE
RESPONDENT NO.2. COPY OF THE INTIMATION UNDER DRC-01A
DATED 15.09.2023 IS ENCLOSED AND MARKED AS ANNEXURE - A5.
VII) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE
OF A WRIT OF CERTIORARI QUASHING THE INTIMATION SUMMARY
IN DRC-01A ISSUED UNDER SECTION 73 DATED 15.09.2023
BEARING REFERENCE NO ZD290223022948T ISSUED BY THE
RESPONDENT NO.2. COPY OF THE FORM GST DRC-01A DATED
15.09.2023 IS ENCLOSED AND MARKED AS ANNEXURE-A6. VIII)
ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A
WRIT OF CERTIORARI QUASHING THE AUDIT REPORT ISSUED
UNDER SECTION 65(6) OF THE ACT BY THE RESPONDENT NO.2
DATED 11.09.2023 IN GST FORM ADT-02 BEARING REFERENCE NO
MA290923039452O. COPY OF THE AUDIT REPORT IN FORM GST
ADT-02 DATED 11.09.2023 IS ENCLOSED AND MARKED AS
ANNEXURE -A7. IX) DECLARE THAT THE IMPUGNED NOTIFICATION
NO.9/2023-CT DATED 31.03.2023 IS ILLEGAL AND ULTRA VIRES THE
PROVISIONS OF SECTION 168A OF CENTRAL GOODS AND SERVICE
ACT, 2017 AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER
APPROPRIATE WRIT OR ORDER OR DIRECTION AND QUASH THE
IMPUGNED NOTIFICATION NO.9/2023-CT DATED 31.03.2023
REFERRED AS ANNEXURE – B, ISSUED BY THE RESPONDENT NO.4.
X) DECLARE THAT THE IMPUGNED NOTIFICATION 06/2023) DATED
06.04.2023 IS ILLEGAL AND ULTRA VIRES THE PROVISIONS OF
SECTION 168A OF KARNATAKA GOODS AND SERVICE ACT, 2017
AND ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE
WRIT OR ORDER OR DIRECTION AND QUASH THE IMPUGNED
NOTIFICATION 06/2023 DATED 06.04.2023 REFERRED TO AS
ANNEXURE–C, ISSUED BY THE RESPONDENT NO.5. XI) AND PASS
SUCH OTHER ORDERS AS THIS HON’BLE COURT DEEMS FIT AND
PROPER IN THE INTEREST OF JUSTICE AND EQUITY.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE T.M.NADAF
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ORAL ORDER
Learned counsel appearing for the petitioner today
filed a memo, which reads as under:
“ MEMO
The advocate for the petitioner submits that the
validity of the Notification No.9/23 Dt. 31/3/23 is pending
for consideration before the Hon’ble Apex Court and the
daily order is enclosed as Annexure ‘S’ to the writ
petition. The petitioner wishes to not press the same for
the time being and the same consideration may be kept
open for consideration & to be urged before the
concerned Authorities as permissible under Law Subject
to outcome. Hence the same may be considered and an
order may be passed in accordance with Law in the
interest of equity & Justice.”
2. Both learned HCGP and learned CGC have seen
the memo and acknowledge the same. As per the memo,
the petitioner is not pressing Sl.No.No.9 and 10 in prayer
in respect of notification at Annexure-B and C. In that view
of the matter, the matter is taken for final disposal with
the consent of both the counsels.
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3. This Writ Petition is filed by the petitioner
seeking following reliefs:
“i) Issue a writ of Certiorari or direction in the nature of
a writ of certiorari quashing the Order in Appeal
passed by the Respondent No.1 under section 107
of the CGST Act dated 08.12.2025 for the tax period
2017-18 vide Reference No.MA2912250352921
Copy of the Order in Appeal dated 08.12.2025 is
enclosed and marked as Annexure - A.
ii) Issue a writ of Certiorari or direction in the nature of
a writ of certiorari quashing the Original passed
under section 73 of the Act dated 31.12.2023 vide
Office File No.CTO(Audit-
1)/HPT/GST.S.73(ORDER)/2023-24/T passed by the
Respondent No.2 i.e. for the period 2017-18. Copy
of the Order in Original dated 31.12.2023 is
enclosed and marked as Annexure-A1.
iii) Issue a writ of Certiorari or direction in the nature of
a writ of certiorari quashing the GST Form DRC-07
bearing Reference No.ZD291223103744K dated
31.12.2023 issued by the Respondent No.2. Copy of
the DRC-07 dated 31.12.2023 is enclosed and
marked as Annexure-A2.
iv) Issue a writ of Certiorari or direction in the nature of
a writ of certiorari quashing the show cause notice
issued under section 73 of the Act dated 30.09.2023
vide Office No.CTO(Audit-1)/HPT/2023-24/T issued
by the Respondent No.2. Copy of the Show Cause
notice dated 30.09.2023 is enclosed and marked as
Annexure - A3.
v) Issue a writ of Certiorari or direction in the nature of
a writ of certiorari quashing the intimation issued
under section 73 in FORM GST DRC-01 dated
30.09.2023 bearing Reference No
ZD290923057837N issued by the Respondent No.2.
Copy of the Form GST DRC-01 dated 30.09.2023 is
enclosed and marked as Annexure-A4.
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vi) Issue a writ of Certiorari or direction in the nature of
a writ of certiorari quashing the DRC-01A Intimation
issued under section 73 of the Act dated 15.09.2023
vide Office No. CTO(Audit-1)/HPT/GST/DRC-
01A/2023-24/T issued by the Respondent No.2.
Copy of the Intimation under DRC-01A dated
15.09.2023 is enclosed and marked as Annexure -
A5.
vii) Issue a writ of Certiorari or direction in the nature of
a writ of certiorari quashing the intimation summary
in DRC-01A issued under section 73 dated
15.09.2023 bearing Reference No
ZD290223022948T issued by the Respondent No.2.
Copy of the Form GST DRC-01A dated 15.09.2023 is
enclosed and marked as Annexure-A6.
viii) issue a writ of Certiorari or direction in the nature
of a writ of certiorari quashing the Audit Report
issued under section 65(6) of the Act by the
Respondent No.2 dated 11.09.2023 in GST Form
ADT-02 bearing Reference No MA290923039452O.
Copy of the Audit Report in Form GST ADT-02 dated
11.09.2023 is enclosed and marked as Annexure -
A7.
ix) Declare that the impugned Notification No.9/2023-
CT dated 31.03.2023 is illegal and ultra vires the
provisions of section 168A of Central Goods and
Service Act, 2017 and issue a Writ of Certiorari or
any other appropriate writ or order or direction and
quash the impugned Notification No.9/2023-CT
dated 31.03.2023 referred as Annexure – B, issued
by the Respondent No.4.
x) Declare that the impugned Notification 06/2023)
dated 06.04.2023 is illegal and ultra vires the
provisions of section 168A of Karnataka Goods and
Service Act, 2017 and issue a Writ of Certiorari or
any other appropriate writ or order or direction and
quash the impugned notification 06/2023 dated
06.04.2023 referred to as Annexure – c, issued by
the Respondent No.5.
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xi) And pass such other orders as this Hon’ble Court
deems fit and proper in the interest of justice and
equity.”
4. The facts germane to file the present petition
are as under.
5. It is the claim of the petitioner that the
petitioner is proprietor concern carrying on the business in
the name and style as “M/s.Amit Engineering Works”. The
head office of the petitioner is located in West Bengal
engaged in the business of supply of Tipper Lorries and
other related automobiles to various mining quarry and its
business entities. The petitioner is carrying out its principle
place of business as registered under the GST portal. As
the matter stood thus, the case of the petitioner was
selected for audit vide Authorization No.227020938 dated
16.09.2022 from respondent No.3. In that view of the
matter, respondent No.2 accordingly issued ADT-01 calling
the records of the petitioner on 19.09.2022. The petitioner
thereafter furnished necessary documents to the Audit
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Officer/respondent No.2 on 29.03.2023 and actively
participated in the audit proceedings by providing various
books of accounts such as Financial Audited Statement,
Inward Supply Registers, Income Tax Returns, GSTR-9,
GSTR-9C and other relevant documents for the tax period
2017-18.
6. Post verification, the Audit Officer, respondent
No.2 issued an audit observation under Section 65(6) of
the Act on 06.06.2023. In the observation, it is stated that
Transaction- 1 Credit to the extent of Rs.17,60,334/-
wrongly availed and sought interest equal to the amount
and with other observations.
7. Thereafter, respondent No.2 proceeded to pass
audit report on 11.09.2023 in ADT-02, followed issuance
of DRC-01A dated 15.09.2023. Wherein, the intimation of
tax ascertainment was an issue under Section 73(5) of the
Act for the tax period 2017-18. Thereafter, the petitioner
filed his reply on 26.09.2023 explaining in detail the
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objections to the observations made by respondent No.2
and he has also discharged certain extent of tax
components as a Bonafide gestures and to prove the
genuineness of the petitioner.
8. Despite the same, respondent No.2 on
30.09.2023 without considering the reply and rather has
opted to replicate the portion of tax payments made by
the petitioner, but retracted the other points and
submissions made by the petitioner. Thereafter, a show
cause notice was issued by respondent No.2 on
30.09.2023 in Form No.GST DRC-1 demanding
Rs.36,08,684/- and directed the petitioner to deposit the
same within 30 days lest the order under Section 73(9) of
KGST Act shall be issued after levying penalty equivalent
to 10% of tax due or Rs.10,000/- whichever is higher. The
reply was submitted to the said show cause notice on
18.10.2023 reiterating the claim of TRANS Credit-01.
Thereafter, respondent No.2 without considering the reply
submitted on 30.12.2023 passed the order in original
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dated 31.12.2023, rejecting the contention of the
petitioner and demanded a tax amount of Rs.38,63,934/-,
including interest and penalty. Aggrieved by the order, the
petitioner was before the appellate authority, however,
filed it manually instead online, contending that he is not
required to deposit 10% statutory deposit in terms of
circular dated 10.11.2020. The said appeal came to be
dismissed on the ground that the statutory pre-deposit of
10% has not been deposited. Aggrieved by the order
passed order in original dated 31.12.2023 and order on
the appeal dated 08.12.2025, petitioner is before this
Court.
9. Sri Y. Pranay Sharma, learned counsel
appearing for the petitioner submits that the authorities
have not at all considered the reply submitted. He further
submits that, the same authority who has conducted the
audit, passed the order which is not sustainable. To
buttress his submission, he has relied on the judgment of
this Court in W.P.No.104956/2026, disposed on
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09.10.2026, wherein, this Court, following the judgment of
another Coordinate Bench in W.P.No.103328/2026,
allowed the petition and remanded the matter for
reconsideration afresh from the stage of submitting a reply
to the intimation of tax ascertained under Section 73(5).
With further direction to the Joint Commissioner of
Commercial Tax to assign the matter to any other person
other than respondent No.2 who has passed the impugned
order, leaving all the contentions open. The relevant
paragraph of the judgment read as under:
“2. Heard Sri Girish A. Yadawad, learned counsel
for petitioner and Sri Sharad V. Magadum, learned AGA
for respondent No.1 and 2/State.
3. Facts in brief to file the present Writ Petition are
as under:
3.1. The respondent No.2 on 04.01.2021 issued
form GST ADT-01 for the Tax period 2017-18 initiating
audit proceedings under Section 65 of the GST Act, 2017.
Thereafter, on 11.11.2021, audit report/order under
Section 65(6) of the KGST Act, 2017 and CGST Act, 2017
was issued by respondent No.2. Subsequently,
respondent No.2 was also issued form GST DRC-
01A(Part-A) an intimation of tax ascertained as payable
under Section 73 of the GST Act, 2017 on 05.03.2022. On
20.09.2022, form GST DRC-01 summary of show cause
notice was also issued by respondent No.2. Thereafter,
respondent No.2 passed a detailed adjudication order on
above stated forms on 31.08.2023, which was uploaded
on GST portal on 07.09.2023. Thereafter, on 10.01.2024
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respondent No.2 initiated recovery proceedings in form
GST DRC-13 and also filed a Criminal Miscellaneous
No.457 of 2024 before the JMFC Court, Athani on
23.05.2024 seeking recovery of the alleged GST dues
pursuant to the impugned order.
4. The main grievance of the petitioner is that in
the case she was placed ex-parte without issuing proper
notice as contemplated under the provisions.
5. Learned counsel for the petitioner submits that
in an identical matter co-ordinate bench of this Court in
W.P.No.103328 of 2026 (T-RES) disposed of on
23.04.2026, allowed the writ petition and quashed the
impugned order therein and remanded the matter to the
concerned authority for fresh consideration from the
stage of submitting a reply to the intimation of tax
ascertained as being payable under Section 73(5) of the
Goods and Services Tax Act, 2017. While remanding the
matter, in was further ordered to assign the matter to
any person/any proper officer other than respondent
No.2, who has passed the impugned order.
6. The relevant paragraph of order passed by the
co-ordinate bench in the aforesaid writ petition read as
under:
“5. The second respondent initiated an audit
under Section 65 of the Goods and Services Tax
Act, 2017 and completed the audit report. The
same Officer thereafter issued notice, conducted
adjudication proceedings, and passed the final
order. The respondent, having initiated the audit
proceedings, could not have issued notice and
adjudicated the matter.
6. In view of the above, the matter requires
remand. Resultantly, the impugned order dated
23.08.2024 passed by respondent No.2 vide
Annexure – C is quashed.
7. The Joint Commissioner for Commercial
Taxes is directed to assign the matter to any
person/any proper Officer other than the
respondent No.2, who passed the impugned order.
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The matter is remanded for reconsideration afresh
from the stage of submitting a reply to the state of
intimation of tax ascertained as being payable
under Section 73(5) of the Act in Form GST DRC-
01A dated 17.05.2024. The petitioner may raise
all contentions, including the contentions as
regards the audit report, which shall be considered
by the proper officer, who shall proceed further, in
accordance with the law.”
7. This position of law is not disputed by learned
AGA.
8. Since the dispute involved in this petition is also
identical, wherein as per the contention of the petitioner,
the adjudicating authority has concluded all the
proceedings, which is un-sustainable in law and in view of
order passed by the co-ordinate bench stated afore, same
benefit afforded to the petitioner in this petition to put
forth her case from the stage of show cause notice.
Accordingly, this Court proceeds to pass the following:
ORDER
(i) Writ petition is allowed.
(ii) The matter is remanded for reconsideration
afresh from the stage of submitting a reply to the
stage of intimation of tax ascertained as being
payable under Section 73(5) of the Act in form
GST DRC-01A dated 05.03.2022.
(iii) The Joint Commissioner of Commercial Taxes
(Admn) is directed to assign the matter to any
person/proper officer other than the respondent
No.2, who passed the impugned order.
(iv) The petitioner may raise all contentions, including
the contentions as regards the audit report, which
shall be considered by the proper officer, who
shall proceed further in accordance with law.”
10. Though in the judgment referred, the petitioner
therein was placed exparte, however, in this case, it is the
contention of the petitioner that he has actively
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participated and submitted his reply, but the same were
not properly considered, but reiterated that the Audit
Officer and adjudicating officer are one and the same,
which is not permissible.
11. Both learned HCGP and learned CGC argued in
unison in support of the impugned order, submitting that
the order came to be passed after considering entire
materials, which have been placed on record. It is further
submitted that the petitioner has not taken any exception
with respect to the very same authority issuing the audit
notice, observation and report and show cause notice on
the audit report and passing the order in original again,
but urged these grounds for first time in this petition and
sought for dismissal of the petition.
12. In reply, Sri Y. Pranay Sharma, learned counsel
submits that the point under consideration that the same
authority cannot be an Audit Officer and the Adjudication
Officer is a point of law. Even if it is not urged before the
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Appellate Authority, same being the point of law can be
urged in the Writ Petition.
13. Be that as it may, the main contention is the
order came to be passed without properly considering the
documents submitted and in view of the Judgment of the
Coordinate Bench referred supra in W.P.No.103328/2026,
wherein this Court having found that the same Officer,
who being the Audit Officer passed the order in original
directed the Joint Commissioner to assign the
matter/proceedings to any other person other than the
person who has passed the impugned order. Therefore,
this Court is of the opinion that the matter being identical
shall be admitted to the same relief. In view thereof, this
Court proceeded to pass the following:
ORDER
allowed
(i) Writ Petition is .
(ii) The matter is remanded for
consideration afresh from the stage of
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submitting a reply to the stage of
intimation of tax ascertained as being
favour under Section 73(5) of the Act in
GST DRC-01 dated 30.09.2020.
(iii) The Joint Commissioner of Commercial
Taxes is directed to assign the matter to
any person/proper officer other than
respondent No.2, who passed the order
in original/impugned order.
(iv) All contentions of the petitioner are left
open subject to deposit of 10% of tax
amount demanded before the concerned
Officer before whom the matter would
be assigned.
Sd/-
(T.M.NADAF)
JUDGE
RKM/CKK
CT: UMD
List No.: 1 Sl No.: 40