| Order | Index Status | File Description / Name | File Type | Original Pages | Actual Pages | Task Status | Actions |
|---|---|---|---|---|---|---|---|
| 1 | Matched |
SYNOPSIS
(WP_16269_2025_SYNOPSIS_FileA_2.pdf) |
Synopsis | 01->05 | 1 - 5 | Processed | |
| 2 | Matched |
MEMORANDUM OF WRIT PETITION
(WP_16269_2025_MEMORANDUM_OF_WP_FileA_3.pdf) |
Memorandum of Writ Petition | 06->18 | 6 - 18 | Processed | |
| 3 | Matched |
VERIFYING AFFIDAVIT
(WP_16269_2025_AFFIDAVIT_VERIFYING_FileA_4.pdf) |
Verifying Affidavit | 19 | 19 | Processed | |
| 4 | Matched |
ANNEXURE: A True copy of the GST Registration Certificate dated 08/07/2018 bearing registration in GSTIN: 29AADCV6577G1ZT.
(WP_16269_2025_ANNEXURE_A_FileA_5.pdf) |
GST Registration Certificate (Annexure) | 20->22 | 20 - 22 | Processed | |
| 5 | Matched |
ANNEXURE: B True copy of the DRC-01A u/s 73(5) of the KGST Act, 2017 r.w 100(2) and 142(1A) of the KGST Rules, 2017 dated 17/05/2024 issued by The Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore. ANNEXURE: C True copy of the Show Cause Notice u/s 73(1) of the CGST/KGST Act, 2017 dated 24/05/2024 along with DRC-01 dated 24/05/2024 for the period April 2019 to March 2020 issued by The Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore.
(WP_16269_2025_ANNEXURE_C_FileA_7.pdf) |
Show Cause Notice (Annexure) | 23->26, 27->30 | 23 - 26 | Processed | |
| 6 | Matched |
ANNEXURE: D True copy of endorsement intimation dated 07/08/2024 issued by The Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore.
(WP_16269_2025_ANNEXURE_D_FileA_8.pdf) |
Endorsement Intimation (Annexure) | 31 | 27 | Processed | |
| 7 | Matched |
ANNEXURE: E True copy of the order u/s 73(9) r.w.s 61 & 50 of the CGST/KGST Act, 2017 dated 26/08/2024 for the period April 2019 to March 2020 passed by the Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore.
(WP_16269_2025_ANNEXURE_E_FileA_9.pdf) |
Impugned Order (Annexure) | 32->37 | 28 - 33 | Processed | |
| 8 | Matched |
ANNEXURE: F True copy of DRC-07 vide Reference No. ZD209820493772R dated 27/08/2024 for the period April 2019 to March 2020 issued by The Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore.
(WP_16269_2025_ANNEXURE_F_FileA_10.pdf) |
Order (Annexure F) | 38 | 34 | Processed | |
| 9 | Matched |
Vakalath
(WP_16269_2025_VAKALATH_FileA_11.pdf) |
Vakalatnama | 39->40 | 35 - 36 | Processed | |
| 11 | Matched |
Show Cause (Pre-determination) Notice in Form GST DRC-01A dated 17.03.2024
(WP_16269_2025_ANNEXURE_B_FileA_6.pdf) |
Show Cause Notice | N/A | 37 - 40 | Processed | |
| 12 | Matched |
Interlocutory Application under Section 151 of CPC with Affidavit seeking dispensation of certified copy of the impugned order
(WP_16269_2025_IA_NO_1.2025_FOR_DISPENSATION_FileA_12.pdf) |
Interlocutory Application (Dispensation) | N/A | 41 - 44 | Processed | |
| 13 | Matched |
Examiner's Report / Check Slip
(WP_16269_2025_CHECK_SLIP_FileA_16.pdf) |
Examiner's Report | N/A | 45 - 49 | Processed | |
| 14 | Matched |
Memo for Posting
(WP_16269_2025_MEMO_FOR_POSTING_FileA_14.pdf) |
Memo for Posting | N/A | 50 | Processed | |
| 15 | Matched |
Office Note / Order Sheet dated 05/06/2025
(WP_16269_2025_OFFICE_NOTES_FileA_15.pdf) |
Order Sheet | N/A | 51 - 52 | Processed | |
| 16 | Matched |
Presentation Form for WP 16269/2025
(WP_16269_2025_PRESENTATION_FORMS_FileA_13.pdf) |
Presentation Form | N/A | 53 - 54 | Processed |
WHEREFORE, it is humbly prayed that this Hon'ble Court may be pleased to: (a) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the order u/s 73(9) r/w s.61 & 50 of the CGST/KGST Act, 2017 dated 26/08/2024 for the period April 2019 to March 2020, passed by the Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore (ANNEXURE: 'E'); (b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the FORM GST DRC-07 vide Reference No.: ZD290824093772R dated 27/08/2024 for the period April 2019 to March 2020, issued by the Assistant Commissioner of Commercial Taxes, LGSTO - 152, Bangalore and thereby, not to implement the demand along with interest and penalty (ANNEXURE: 'F'); (c) To pass any such other Writ, Order or Direction as this Hon'ble Court may deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity; (d) To direct the Respondents to pay the costs of this Writ Petition as this Hon'ble Court deems fit.
To seek quashing of the impugned assessment order and demand notices under CGST/KGST Act, 2017 for the period April 2019 to March 2020, on the ground of statutory exemption and violation of natural justice.
Writ petition under Articles 226 and 227 of the Constitution of India challenging the legality of a GST demand and penalty imposed on seeds for sowing, claimed to be exempt under Notification No. 2/2017-CT, and alleging violation of natural justice due to improper service of notice.
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