- 1 - HC-KAR NC: 2025:KHC:45053 WP No. 15699 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 15699 OF 2025 (T-RES) BETWEEN: WORKS CONTRACTOR, KURUBARAHALLI VILLAGE, HIREGUNTANURU HOBALI, CHITRADURGA TALUK – 577 501, KARNATAKA REPT. BY ITS PROPRIETOR THIPPESH T. CONTRACTOR, S/O THIPPERUDRAPPA, AGED ABOUT 46 YEARS R/AT KURUBARAHALLI VILLAGE, HIREGUNTANURU HOBALI, CHITRADURGA TALUK AND DISTRICT – 577 532 KARNATAKA. …PETITIONER (BY SRI. RENUKAPRASAD C. M., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDINAGAR, KALIDASA ROAD, BANGALORE – 560 009 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS), DAVANGERE DIVISION, VANIYA TERIGE BHAVAN, DEVARAJ URS LAYOUT, DAVANGERE – 577 005, 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, AUDIT, SNR BUILDING, 2ND FLOOR, BEHIND MAHESH MOTORS, RTO OFFICE ROAD, CHITRADURGA – 577 501 …RESPONDENTS (BY SRI. K. HEMA KUMAR, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45053 WP No. 15699 of 2025 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH BY WRIT OF CERTIORARI THE IMPUGNED APPEAL ORDER BEARING NO.KVAT/AP-01/2024-25 DATED 7.01.2025 FOR 2016-17 APPEAL ORDER BEARING NO. KVAT/AP- 2/2024-25 DATED 6.01.2025 FOR 2014-15 AND APPEAL ORDER BEARING NO. KVAT/AP-03/2024-25 DTD 8.01.2025 FOR 2015-16 AT ANNEXURE-C SERIES BY THE RESPONDENT NO.2 AND COST OF THIS PETITION. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a. Quash by writ of certiorari, or any other appropriate writ, or order or direction in the nature of the writ the impugned Appeal order bearing No.KVAT/AP- 01/2024-25 Dated 07.01.2025 for 2016-17, Appeal order bearing No. KVAT/AP-03/2024-25 Dated 08.01.2025 for 2015-16 at Annexure-‘C’ series by Respondent No.2. b. Award the cost of this writ petition; and c. Any other appropriate relief.” 2. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 3. A perusal of the material on record will indicate on 14.03.2019, 03.03.2020 and 25.03.2021, the respondent No.3 - 3 - HC-KAR NC: 2025:KHC:45053 WP No. 15699 of 2025 passed orders under Section 15(1)(b) and Section 72(2) and Section 36 of the KVAT Act, 2003. In pursuance of the same, the petitioner filed the rectification applications which were rejected by respondent No.3 vide three orders dated 12.02.2024. Aggrieved by the said orders passed by respondent No.3 rejecting the rectification application, petitioner filed appeals before respondent No.2, which were dismissed vide orders dated 06.01.2025, 07.01.2025 and 08.01.2025 produced as Annexure - C series, aggrieved by which, the petitioner is before this Court by way of the present petition, interalia contending that sufficient and reasonable opportunity had not been provided to the petitioner to appear before the Appellate Authority and prosecute the appeals thereby violating principles of natural justice. 4. Per contra, learned counsel for the respondent submits that there is no merit in the petition and the same deserves to be set aside. 5. A perusal of the impugned order at Annexure- C series dated 06.01.2025, 07.01.2025 and 08.01.2025 will indicate that notice of hearing of the appeal will indicate the petitioner had not appeared before the First Appellate Authority and in order to - 4 - HC-KAR NC: 2025:KHC:45053 WP No. 15699 of 2025 provide one more opportunity to the petitioner, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned orders dated 06.01.2025, 07.01.2025 and 08.01.2025 at Annexures-C1, C2 and C3 respectively and remit the matter back to the concerned respondent for reconsideration afresh. 6. In the result, I pass the following: ORDER i) The petition is hereby allowed. ii) The impugned orders at Annexures- C1, C2 and C3 dated 06.01.2025, 07.01.2025 and 08.01.2025 respectively are hereby quashed. iii) The matter is remitted back to respondent No.2 – Appellate Authority for reconsideration afresh in accordance with law. (iv) The petitioner is directed to appear before the respondent No.2 on 03.12.2025 without awaiting further notice from the respondent No.2. - 5 - HC-KAR NC: 2025:KHC:45053 WP No. 15699 of 2025 (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the first respondent who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the respondent No.2 on 03.12.2025 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 34