- 1 - HC-KAR NC: 2025:KHC:45045 WP No. 24853 of 2022 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. 24853 OF 2022 (T-RES) BETWEEN: M/S LAXMI BUILDERS, REGISTERED PARTNERSHIP FIRM REPRESENTED BY ITS PARTNER SRI G VENKATESHWARA RAO S/O SRI LATE V GURUVAIAH CHETTY AGED ABOUT 72 YEARS OFFICE AT NO.200/3 RV ROAD NEAR SOUTH END CIRCLE BASAVANAGUDI BANGALORE-560004. …PETITIONER (BY SRI. S. ANNAMALI, ADVOCATE) AND: 1. THE COMMISSIONER (APPEALS-I) OFFICE OF THE COMMISSIONER OF SERVICE TAX (APPEALS) TRAFFIC TRANSIT MANAGEMENT CENTRE BMTC BUILDING 4TH FLOOR, ABOVE BMTC BUS STAND DOMLUR, OLD AIRPORT ROAD, BANGALORE – 560 071. 2. THE SUPERINTEDENT (APPEALS) OFFICE OF THE COMMISSIONER OF CENTRAL TAX (APPEALS-I) TRAFFIC TRANSIT MANAGEMENT CENTRE BMTC BUILDING 4TH FLOOR, ABOVE BMTC BUS STAND DOMLUR, OLD AIRPORT ROAD, BANGALORE – 560 071. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:45045 WP No. 24853 of 2022 3. THE DEPUTY COMMISSIONER OF CENTRAL TAX DIVISION - 3 BENGALURU SOUTH COMMISSIONERATE 2ND FLOOR BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI, BENGALURU – 560 070. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE COMMUNICATION DATED 04.11.2022 ISSUED THE RESPONDENT NO.2 HEREIN MARKED AS ANNEXURE - A1 AND ETC., 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:- “i) Issue a writ of Certiorari or direction in the nature of a writ of certiorari quashing the communication dated 04.11.2022 issued by the Respondent No.2 herein marked as Annexure-A1. ii) Issue a writ or Certiorari or direction in the nature of a writ of certiorari quashing the Order in Appeal No.183/2022 dated 13.05.2022 passed by the Respondent No.1 in Appeal No.125/2022 AI herein marked as Annexure-A2. iii) Issue a writ of mandamus or a direction in the nature of a writ of mandamus directing the Respondent No.1 to admit the appeal of the Petitioner and adjudicate on - 3 - HC-KAR NC: 2025:KHC:45045 WP No. 24853 of 2022 the merits of the matter in respect of the appeal filed against the order-in-original No.55/2022 dated 07.03.2022 vide Annexure-B by the Respondent No.3. iv) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the show cause notice dated 09.10.2022 issued by the respondent, the petitioner having submitted a reply and contested the proceedings, the respondent No.3 passed an order-in-original dated 07.03.2022 making certain demands against the petitioner. Aggrieved by the same, the petitioner approached the appellate authority-respondent No.1, who dismissed the appeal in Appeal No.183/22 dated 13.05.2022 for non-compliance of the mandatory pre-deposit of 7.5% of the tax amount. Subsequently, the petitioner made a payment of pre-deposit of Rs.59,106/- on 10.06.2022 which constituted 7.5% of the tax amount and filed one more appeal on 14.06.2022. The respondent No.1 - Appellate Authority addressed communication dated 04.11.2022 to the petitioner - 4 - HC-KAR NC: 2025:KHC:45045 WP No. 24853 of 2022 intimating him that in view of dismissal of the earlier appeal in Appeal No.183/2022, the question of him reconsidering the already dismissed appeal would not arise. Aggrieved by the impugned communication dated 04.11.2022 at Annexure A1, impugned order in appeal dated 03.05.2022 at Annexure- A2, the petitioner is before this Court by way of the present petition. 4. Though several contentions have been urged by both sides in support of their respective claims, the petitioner has produced the challan for having deposited the mandatory pre- deposit of Rs.59,106/- on 10.06.2022, albeit after dismissal of the Appeal No.183/2022 for non-compliance under Section 35(F) of the Central Excise Act, 1944. Under these circumstances, in order to ensure that petitioner be heard on the merits of the appeal already filed by him, I deem it just and appropriate to exercise my jurisdiction under Articles 226 and 227 of the Constitution of India and set aside the impugned communication and impugned order and remit the matter back to the respondent No.1 - Appellate Authority for reconsideration of Appeal No.183/2022 on merits afresh in accordance with law by issuing certain directions. 5. In the result, I pass the following: - 5 - HC-KAR NC: 2025:KHC:45045 WP No. 24853 of 2022 ORDER i) The petition is hereby allowed. ii) The impugned orders at Annexures- A1 and A2 are hereby set aside. iii) The matter is remitted back to the respondent No.1 - Appellate Authority for reconsideration of fresh on merits in accordance with law. iv) The respondent No.1 shall verify as to whether the deposit made by the petitioner vide Annexure–D / Challan dated 10.06.2022 was in respect of a pre-deposit and if it is so, the respondent - Appellate Authority shall consider the appeal on merits and provide sufficient and reasonable opportunity to the petitioner and dispose of the appeal in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 28