- 1 - HC-KAR NC: 2025:KHC:42118 WP No. 31275 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 31275 OF 2025 (T-RES) BETWEEN: M/S A N TIMBER TRADERS NO.39/1, DEVANOOR LAYOUT, 2NDSTAGE RAJIV NAGAR, MYSURU-570 019. GSTIN-29ATKPN3887D1Z6, A PROPRIETARY CONCERN REPRESENTED BY ITS PROPRIETRIX SMT. AFSHA NAYEEM. (PROPRIETORSHIP CONCERN) …PETITIONER (BY SRI. VEENA J KAMATH., ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) MYSORE DIVISION, SHESHADRI BUILDING, DEEWANS ROAD, MYSURU. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4, NO. 119, AVANI ARCADE, A BLOCK, 3RD STAGE, VIJAYANAGAR, MYSURU- 570 030 …RESPONDENTS (BY SRI. K.HEMA KUMAR, AGA) Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:42118 WP No. 31275 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 12.08.2025 BEARING APPEAL NO. GST/AP/510/24-25 UNDER SECTION 107(11) OF THE GST ACT, 2017 PASSED BY THE 1ST RESPONDENT AT ANNEXURE-A, AND ALSO THE ORDER DATED 20.08.2024 BEARING FILE NO.ACCT(AUDIT-4)/T.NO./2024-25 PASSED BY THE 2ND RESPONDENT UNDER SECTION 73(9) OF AS PER ANNEXURE-A1 BY ISSUING A WRIT OF CERTIORARI OR ANY OTHER ORDER IN THE NATURE OF A WRIT OF CERTIORARI OR IN THE ALTERNATE. 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 the following reliefs: "Wherefore, the Petitioner respectfully prays before this Hon'ble Court to: A. Set aside the impugned order dated 12.08.2025 bearing Appeal No. GST/AP/510/24-25 under Section 107(11) of the GST Act, 2017 passed by the 1st Respondent at Annexure-A, and also the order dated 20.08.2024 bearing File No.ACCT(Audit-4)/T.No./2024- 25 passed by the 2nd Respondent under Section 73(9) of as per Annexure-A1 by Issuing a Writ of Certiorari or any other Order in the nature of a Writ of Certiorari; or in the alternate B. Set aside the impugned order dated 12.08.2025 bearing Appeal No. GST/AP/510/24-25 under Section 107(11) of the GST Act, 2017 passed by the 1st Respondent at Annexure-A by issuing a Writ of Certiorari, and direct the 1st respondent to restore the appeal filed by the petitioner and hear it on its merits, by issuing a writ of mandamus; - 3 - HC-KAR NC: 2025:KHC:42118 WP No. 31275 of 2025 C. Grant any other relief or reliefs as this Hon'ble Court deems fit in the facts and circumstances of present case, in the interest of justice and equity." 2. Heard the learned counsel for the petitioner and the learned AGA for the respondents and perused the entire material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition, learned counsel for the petitioner invited my attention to the impugned order at Annexure-A dated 12.08.2025 passed by the first respondent - first appellate authority in order to point out that due to bonafide reasons, unavoidable circumstances and sufficient cause, the petitioner was not in a position to appear before the first respondent - first appellate authority. As a result of which, the appeal was dismissed by the first respondent. It is submitted that if the impugned order is set aside and the matter is remitted back to the first respondent - first appellate authority for consideration afresh in accordance with law, the petitioner - 4 - HC-KAR NC: 2025:KHC:42118 WP No. 31275 of 2025 would appear before the first respondent and prosecute the appeal. 4. Per contra, learned AGA submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the impugned order at Annexure-A will indicate that the first appellate authority has noted that the petitioner has not appeared and consequently, proceeded to dismiss the appeal on the ground of lack of diligence on the part of the petitioner. However, in view of the specific assertion on the part of the petitioner that it is his inability to appear before the appellate authority due to bonafide reasons, unavoidable circumstances and sufficient cause, in order to provide one more opportunity to the petitioner and by adopting justice oriented approach, I deem it just and appropriate to set aside the impugned order at Annexure-A dated 12.08.2025 and remand the matter back to the first respondent for reconsideration of the appeal in accordance with law. - 5 - HC-KAR NC: 2025:KHC:42118 WP No. 31275 of 2025 6. In the result, I pass the following: ORDER i. Appeal is allowed-in-part ii. The impugned order at Annexure-A dated 12.08.2025 is hereby set aside and the matter is remitted back to the first respondent for reconsideration afresh in accordance with law. iii. Petitioner is directed to appear before the first appellate authority on 24.11.2025 without awaiting further notice from the first appellate authority. iv. Liberty is reserved to the petitioner to file additional pleadings, documents etc., which shall be considered by the first respondent - first appellate authority and shall provide reasonable opportunity to the petitioner and proceed further in accordance with law. v. It is made clear that petition shall cooperate with first appellate authority for disposal of the - 6 - HC-KAR NC: 2025:KHC:42118 WP No. 31275 of 2025 appeal on merits and petitioner shall not take unnecessary adjournment in any circumstances or whatsoever. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV List No.: 2 Sl No.: 18