- 1 - HC-KAR NC: 2025:KHC:47025 WP No. 3444 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 3444 OF 2023 (T-RES) BETWEEN: 1. B. M. MALLAPPA AGED 49 YEARS S/O MALLIKARJUNAPPA HOLALKERE TALUK HOSADURGA ROAD POST BIDAREKERE VILLAGE CHITRADURGA, KARNATAKA-577 554. …PETITIONER (BY SRI. HEMANTH N P, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TEREGE BHAVAN GHANDHI NAGAR BENGALURU-560 009. 2. ASST COMMISSIONER OF COMMERCIAL TAXES (AUDIT-01) C.K.PURA EXTENTION KELAGOTE,CHITRADURGA-577 501. 3. JOINT COMMISSIONER OF COMMERCIAL TAXES DEVARJ URS LAYOUT DAVANAGERE-577 006. 4 THE CHIEF EXECUTIVE OFFICER ZILLA PANCHAYAT CHITRADURGA. AMENDED V/O DATED: 02.04.2024 Digitally signed by HEMALATHA A Location: HIGH COURTOF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:47025 WP No. 3444 of 2023 …RESPONDENTS (BY SRI.JYOTHI M MARADI, HCGP FOR R1 TO R3: SRI. PRAVEEN KUMAR N., ADVOCATE FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DATED: 27.04.2022 VIDE ORDER CAS NO.393435310 PASSED BY RESPONDENT NO.2, VIDE ANNEXURE-E AND ETC. THIS PETITION, COMING ON FOR ORDER, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks following reliefs: (i) Issue Writ of Certiorari or in the like nature of Certiorari quashing the order dated 27.04.2022 vide order CAS no. 393435310, passed by respondent No.2, vide ANNEXURE - E; (ii) Issue Writ of Mandamus or writ of direction to the respondent authorities to refrain from further proceedings and take such necessary measures / steps in respect of the order dated 27.04.2022, passed in order-in-original bearing Order Appeal CAS ORDER No.: 393435310, passed by respondent No.3, vide ANNEXURE -E; - 3 - HC-KAR NC: 2025:KHC:47025 WP No. 3444 of 2023 (iii) Issue Writ of Prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s), directing the respondent authorities to refrain from further coercive steps as per order dated 27.04.2022, passed in order- in-original bearing Order Appeal CAS ORDER No.: 393435310, passed by respondent No.3, vide - ANNEXURE -E; (iv) Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity. 2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. 3. A perusal of material on record will indicate that the petitioner was allotted a project under the MG-NREGA project and received a total works contract of Rs. 5,45,236/- out of which Rs. 27,262/- was deducted as TDS. Pursuant to FORM-156 issued by the Executive Engineer, Panchayat Raj, Engineering Division, Chitradurga, the 2nd Respondent issued a proposition notice in Form VAT 275 dated 22.03.2018 to the petitioner proposing to leavy a total demand of Rs. 5,46,539/- including the tax, interest and penalty to which the petitioner did not file any reply. - 4 - HC-KAR NC: 2025:KHC:47025 WP No. 3444 of 2023 Subsequently, the 2nd Respondent issued another notice dated 10.04.2018. Since the petitioner did not submit his reply to the said notice also, the 2nd respondent proceeded to pass the impugned order dated 28.04.2018 under Section 39(1), 72(2) and 36 of the KVAT Act, 2003 confirming the total demand of Rs. 5,46,539/- including the tax, interest and penalty. 4. Learned counsel for the petitioner submits that the said notices were not received by the petitioner and hence couldn't submit replies/ documents to the aforesaid notices and resultantly couldn’t contest the proceedings. Pursuant to receiving a copy of the impugned order the petitioner filed an appeal with the 3rd respondent which was dismissed vide impugned order dated 27.04.2022 stating that the petitioner had not filed necessary documents as sought by the Appellate Authority. It is submitted that since the appeal was dismissed for not furnishing sufficient documents, the petitioner has no option but to approach this Court by way of the present petition interalia contending that the inability and omission on the part of the petitioner to submit a reply to the notices and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if - 5 - HC-KAR NC: 2025:KHC:47025 WP No. 3444 of 2023 one more opportunity is provided, by setting aside the impugned order, the petitioner would submit a reply to the show-cause notice and contest the proceedings. 6. Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 7. Though several contentions have been urged by both sides, the counsel for the petitioner submits that the aforesaid notices were not received by the petitioner and the fact that the petitioner did not file its reply/ documents culminated in the impugned ex-parte order. So also, the appeal filed by the petitioner before the 3rd respondent has been dismissed for non furnishing of sufficient documents. 8. Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside - 6 - HC-KAR NC: 2025:KHC:47025 WP No. 3444 of 2023 the impugned orders dated 28.04.2018 and 27.04.2022 and remitting the matter back to the 2nd respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned notice dated 22.03.2018. 9. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 28.04.2018 passed by the 2nd respondent under 39(1), 72(2) and 36 of the KVAT Act, 2003 at Annexure – C as well as impugned order dated 27.04.2022 passed by the 3rd respondent under Section 62(6) of the KVAT Act, 2003 are hereby set aside. (iii) The matter is remitted back to the 2nd respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 22.03.2018 issued under Form VAT 275 of the KVAT Act, 2003. - 7 - HC-KAR NC: 2025:KHC:47025 WP No. 3444 of 2023 (iv) The petitioner is directed to appear before the 2nd respondent on 15.12.2025 without awaiting further notice from the 2nd respondent. (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 2nd respondent on 15.12.2025 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE CM List No.: 2 Sl No.: 4