- 1 - HC-KAR NC: 2025:KHC:23619 WP No. 17126 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 17126 OF 2025 (T-RES) BETWEEN: M/S.N.H. AND CO., PROPRIETOR- AHMED IMTIYAZ, AGED ABOUT 61 YEARS LG04, SPLENDID PLAZA, 4C-515, 2ND BLOCK, HRBR EXTENSION, BANGALORE -560043. …PETITIONER (BY SRI. R. CHANDRASHEKAR., ADVOCATE FOR SRI. RAMA MURTHY R.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES(AUDIT)-5.6, DGSTO-5, VTK-2, B BLOCK, 5TH FLOOR, ROOM NO. 508, NEAR NATIONAL GAMES VILLAGE, KORAMANGALA, BANGALORE-560098. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), 6TH FLOOR, B.M.T.C. BUILDING, KORAMANGALA BANGALORE-560095. …RESPONDENTS (BY SMT. JYOTHI M. MARADI., HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI ON IN NATURE OF WRIT OF CERTIORARI QUASHING THE APPEAL ORDER DATED 09-04-2025 IN GST AP NO.175/24-25 IN ORDER NO. ZD290425040243L (ANNEXURE-C) PASSED BY SECOND RESPONDENT. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:23619 WP No. 17126 of 2025 THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. Smt.Jyothi M. Maradi., learned HCGP is directed to accept notice for respondents No.1 and 2. 2. The Petitioner is before this Court seeking for the following reliefs: To issue a writ of certiorari or in nature of writ of certiorari quashing the appeal order dated 09.04.2025 in GST AP.No.175/24-25 in Order No. ZD290425040243L (Annexure-C) passed by Second Respondent. 3. The petitioner having been served with the notice to appear before respondent No.2 on 9.4.2025, did not appear on that date. Taking note of the non- appearance of the petitioner, respondent No.2 dismissed the appeal for non-appearance on the ground that there is a refusal on part the petitioner to participate in the proceedings. 4. The matter having been listed for the first time on 9.4.2025, it appears that respondent No.2 has been in a hurry to dispose of the matter without providing - 3 - HC-KAR NC: 2025:KHC:23619 WP No. 17126 of 2025 the necessary opportunity to the assessee. It would be required for respondent No.2 and similar officer to provide adequate opportunity to the assesses, for the assessee to make available their defense if any, instead of dismissing the matter on the very first day on which the matter has been listed allegedly on the ground that the petitioner has refused to participate in the proceedings. 5. In that view of the matter, I pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued, the order dated 9.4.2025 in GST AP.No.175/24-25 in Order No. ZD290425040243L at Annexure-C passed by respondent No.2 is hereby quashed. iii. The matter is remitted to respondent No.2 for fresh consideration. SD/- (SURAJ GOVINDARAJ) JUDGE SR/List No.: 1 Sl No.: 9