- 1 - NC: 2025:KHC:17196 WP No. 3095 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 3095 OF 2025 (T-RES) BETWEEN: M/S MAHALAKSHMI STEEL CORPORATION TNR BUILDING, VARTHUR MAIN ROAD, MARATHAHALLI, BENGALURU-560 037. (REPRESENTED BY JAGAMOHAN SHARMA, PROPRIETOR) …PETITIONER (BY SRI. Y C SHIVAKUMAR, ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-4, NO.640, 6TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. 2. THE ASST. COMMISSIONER OF COMMERCIAL TAXES, LOCAL GST OFFICE-15, 6TH FLOOR, BMTC BUILDING, 6TH BLOCK, 80 FEET ROAD, KORAMANGALA, BENGALURU-560 095. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER APL-04 I.E. ORDER OF APPEAL REJECTION IN GST.AP.791/2024-25 (ORDER NO. ZD290125014754G), DATED 04/01/2025, PASSED BY THE R1, VIDE ANNX-A. AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17196 WP No. 3095 of 2025 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “ A. Issue a Writ Certiorari or any other Writ or Order or direction in the nature of Certiorari quashing the impugned Order “ APL-04’ i.e., “ ORDER OF APPEAL REJECTION” in GST.AP.791/2024-25(Order No. ZD290125014754G), dated: 04.01.2025, passed by the Respondent-1, vide Annexure-A. B. Issue a Writ or Certiorari or any other Writ or Order or direction in the nature of Certiorari quashing the impugned Order-in-Original, bearing No. ACCT(P)/LGSTO-015/DRC.07/2023-24, dated: 30.12.2023, received on 03.12.2024, as At Annexure-B;. C. Issue a Writ of Mandamus or any other Writ or Order or direction in the nature of Writ of Mandamus relegating the matter to the level show cause notice, that is, before the Respondent-2, as held by the co-ordinate bench in similar circumstances; D. Grant any other relief that this Hon’ble Court deems fit in the facts and circumstances of the case including costs, in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. - 3 - NC: 2025:KHC:17196 WP No. 3095 of 2025 3. A perusal of the material on record will indicate that the 2nd respondent having issued Show Cause Notice in Form GST DRC-01 dated 05.10.2023, petitioner did not submit any reply to the same. In this context, it is the specific contention of the petitioner that since the said show cause notice was not served upon the petitioner through personally or by a messenger or speed post etc., but alleged that the same was uploaded on the common portal of the Department, which was not within the knowledge of the petitioner, therefore, he could not submit any reply to the said Show Cause Notice and the respondents proceeded to pass the impugned ex-parte orders, aggrieved by which, the petitioner is before this Court by way of present petition. 4. It is the contention of the petitioner that immediately upon coming to know about the aforesaid ex-parte adjudication orders, petitioner filed an appeal on 30.12.2024, which was dismissed as barred by limitation having been filed beyond period of four months from the date of the order. It is submitted that the impugned adjudication order is to be set aside and the matter be remitted back to the respondents for reconsideration afresh in accordance with law. - 4 - NC: 2025:KHC:17196 WP No. 3095 of 2025 5. Per contra, learned AGA for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 6. A perusal of the material on record will indicate that it is an undisputed fact that the petitioner did not submit reply to the Show Cause Notice, which culminated in the impugned ex-parte adjudication orders. However, in view of the specific assertion on the part of the petitioner that the respondents alleged that the Show Cause Notice was uploaded on the common portal, which was not within the knowledge of the petitioner and could not submit any reply to the said Show Cause Notice, which was due to bonafide reasons, unavoidable circumstances and sufficient cause and in order to provide one more opportunity to the petitioner, by adopting justice oriented approach, I deem it just and appropriate to set aside the impugned ex-parte order and remit the matter back to the 2nd respondent for reconsideration afresh in accordance with law. 7. In so far as the impugned order at Annexure-A dated 04.01.2025 is concerned, since the appeal was dismissed on the - 5 - NC: 2025:KHC:17196 WP No. 3095 of 2025 ground of delay, the said order of dismissal of the appeal as barred by delay would not constitute merger of the order with the orders of Appellate Authority and consequently, the orders of the Appellate Authority will not come in the way of this Court exercising its jurisdiction under Article 226 of the Constitution of India and setting aside the adjudication order and remit the matter back to the respondents for reconsideration afresh in accordance with law. 8. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned Order-in-Original at Annexure-B dated 30.12.2023 passed by the 2nd respondent is hereby set aside. (iii) The matter is remitted back to the 2nd respondent from the stage of the petitioner submitting his reply to the show cause notice dated 05.10.2023. (iv) Liberty is reserved in favour of the petitioner to submit its reply, documents etc., before the 2nd respondent, who shall consider the same and proceed further in accordance with law after providing an opportunity of personal hearing to the petitioner. - 6 - NC: 2025:KHC:17196 WP No. 3095 of 2025 (v) It is made clear that in view of the present order of remand, the petitioner would be entitled to raise all contentions except the issue / question of limitation either in his reply to the show cause notice or thereafter at any stage of the proceedings. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.