- 1 - NC: 2025:KHC:11672 WP No. 26900 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 26900 OF 2024 (T-RES) BETWEEN: BONDADA ENGINEERING LIMITED, (EARLIER KNOWN AS BONDADA ENGINEERING PVT. LTD.,), REPRESENTED BY ITS AUTHORISED SIGNATORY, MR.SOMA SRIPAL, DEPUTY GENERAL MANAGER-TAXES AND HAVING ITS CORPORATE OFFICE AT C-26, KUSHAIGUDA INDUSTRIAL AREA, KUSHAIGUDA, ECIL, HYDERABAD - 560 062. ALSO BRANCH OFFICE AT 34, BASAVANAPURA MAIN ROAD, AYPPA NAGAR CIRCLE, KR PURAM, BENGALURU - 560 036. …PETITIONER (BY SRI.SUSHEN S., ADVOCATE) AND: 1. OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, GST, COMMISSIONERATE, BANGALORE EAST, DIVISION-6 HAVING OFFICE AT 02ND FLOOR, BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. Digitally signed by CHAITHRA P Location: High Court of Karnataka - 2 - NC: 2025:KHC:11672 WP No. 26900 of 2024 2. OFFICE OF THE COMMISSIONER (APPEALS-I) GST AND CENTRAL TAX, TRAFFIC TRANSIT MANAGEMENT CENTER, HAVING OFFICE AT BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BENGALURU - 560 071. 3. OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU EAST COMMISSIONERATE, HAVING OFFICE AT TTMC BUILDING, ABOVE BMTC BUS STAND 4TH FLOOR, DOMLUR, BENGALURU - 560 071. …RESPONDENTS (BY SRI.AKASH B SHETTY, ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I. ISSUE A WRIT OR CERTIORARI AND QUASH THE FOLLOWING IMPUGNED ORDERS a.ORDER-IN-ORIGINAL NO.24/2022 DATED 31.03.2022 (ANNEXURE- D) ISSUED BY R1 AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR - 3 - NC: 2025:KHC:11672 WP No. 26900 of 2024 ORAL ORDER In this petition, the petitioner has sought for the following reliefs: "(i) Issue a WRIT OF CERTIORARI and quash the following impugned orders a. order-in-original No. 24/2022 dated 31.03.2022 (Annexure D) Issued by R1. b. order-in-appeal number 149/ADC-AI/GST/2023 dated 19.04.2023 (Annexure F) Issued by R2. c. review order/authorization dated 30.09.2022 in proceedings No.GEXCOM/REV/GST/115/2022 (Annexure J) Issued by R3. and remand the matter back to the Respondent No. 1 for a fresh consideration in accordance with law. (ii) Issue a WRIT OF MANDAMUS to direct the 1st Respondent to commence a fresh assessment of Input Tax Credit initiated pursuant to the show cause notice No. IV/16/231/2019-20/AED6 dated 03.12.2020 (Annexure B) Issued by R1. (iii) Issue any other writ, order or direction to which the Petitioner is found entitled to in the present facts and circumstances. - 4 - NC: 2025:KHC:11672 WP No. 26900 of 2024 2. Heard learned counsel for the petitioner and learned counsel for the respondents. Perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the show-cause notice issued by respondent No.1 to the petitioner dated 03.12.2020, the petitioner submitted a reply, pursuant to which, respondent No.1 passed the impugned order dated 31.03.2022 under Section 73(9) of the Central Goods and Services Tax Act, 2017 (for short ‘2017 Act’). Aggrieved by the same, the petitioner filed an appeal, which was dismissed for non-prosecution by respondent No.2-Appellate Authority and as such, the petitioner is before this Court by way of present petition. 4. A perusal of the impugned order at Annexure-F dated 19.04.2023 will indicate that respondent No.2-Appellate Authority has proceeded to dismiss the appeal for non-prosecution. Though respondent No.2-Appellate Authority has assigned various other reasons for dismissing the appeal, having regard to the fact that the appeal was dismissed for non-prosecution, it would be necessary to adopt a justice oriented approach and in order to provide one more opportunity to the appellant/petitioner to prosecute the appeal on merits, I deem it just and appropriate to set aside the impugned - 5 - NC: 2025:KHC:11672 WP No. 26900 of 2024 order at Annexure-F dated 19.04.2023 and remit the matter back to the Appellate Authority for re-consideration afresh in accordance with law. 5. In the result, I proceed to pass the following: ORDER (i) Writ petition is allowed in part; (ii) Order-in-appeal at Annexure-F dated 19.04.2023 is set aside; the matter is remitted back to respondent No.2- Appellate Authority for reconsideration afresh in accordance with law; (iii) Petitioner to appear before respondent No.2-Appellate Authority on 21.04.2025 without awaiting further notice from respondent No.2. (iv) All rival contentions of the parties are left open and no opinion is expressed on merits/demerits of the rival contentions. Sd/- (S.R.KRISHNA KUMAR) JUDGE SMJ List No.: 1 Sl No.: 11