- 1 - HC-KAR NC: 2025:KHC:50555 WP No. 36032 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36032 OF 2025 (T-RES) BETWEEN: M/S. SRI CONTRUCTIONS PARTNERSHIP FIRM GSTIN: 29ACQFS5538P1ZY REPRESENTED BY PARTNER SRI. GODAVARTHI NAGAMALLESH S/O SURYANARAYANA TATAYYA AGED ABOUT 49 YEARS HAVING REGISTERED ADDRESS SHOP NO.10, CBS COMPLEX, B ESIDE DIVYA ELECTRONICS, BUS STAND ROAD, GANGAVATHI, KOPPAL- 583 227 EMAIL: gstsanagama@gmail.com MOBILE: +91 9482404613 …PETITIONER (BY SRI. AJAY KUMAR N, ADVOCATE) AND: THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-DAVANAGERE DAVANAGERE DIVISION, VANIJYA THERIGE BHAVANA, 'A' BLOCK, DEVARAJA ARS LAYOUT DAVANAGERE - 577 006 EMAIL: jcctappeals.dvg@ctd.ka.gov.in TELEPHONE: 08192-232874. Digitally signed by SHARADAVANI B Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:50555 WP No. 36032 of 2025 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN) DGSTO-DAVANGERE VANIJYA THERIGE BHAVANA, A BLOCK DEVARAJA ARAS LAYOUT, DAVANAGERE-577006 EMAIL: jcctdgsto.dvg@ctd.ka.gov.in TELEPHONE 08192-253415 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-HOSAPETE DGSTO DAVANGERE, II CROSS, NEHARU COLONY HOSAPETE-583203. EMAIL: dcctaudithospet@gmail.com TELEPHONE: 08192-231359 4. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-8 VANIJYA THERIGE BHAVANA, RAGHAVENDRA COLONY, 2ND STAGE, 6TH MAIN, BALLARI-583101. EMAIL: ctoenf8.bly@ctd.ka.gov.in 5. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA-1, 1ST FLOOR, GANDHINAGAR, BENGALURU - 560 009. EMAIL: ctd.kar@ctd.ka.gov.in TELEPHONE: 080-22264495 …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH AND SETTING ASIDE THE APPEAL REJECTION ORDER DATED 16.10.2025 PASSED BY RESPONDENT NO.1 UNDER SECTION 107 OF THE KGST ACT, BEARING APPEAL NO. KGST/AP- 140/2025-26 ALONG WITH FORM GST APL-02 BEARING REFERENCE NO.ZD291025051054Q, PRODUCED AT ANNEXURE-G INASMUCH AS THE SAID ORDER HAS BEEN RENDERED SOLELY ON AN ERRONEOUS AND UNVERIFIED ASSUMPTION REGARDING LIMITATION AND WITHOUT - 3 - HC-KAR NC: 2025:KHC:50555 WP No. 36032 of 2025 CONSIDERATION OF THE MATERIAL FACTS, DOCUMENTARY RECORD, STATUTORY PROCEEDINGS, AND SUBMISSIONS PLACED BY THE PETITIONER 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 ORAL ORDER In this petition, petitioner seeks the following reliefs: "WHEREFORE, the Petitioner prays that this Hon'ble Court be pleased to: (a) Issue Writ of Certiorari thereby quashing and setting aside the Appeal Rejection Order dated 16.10.2025 passed by Respondent No.1 under Section 107 of the KGST Act, bearing Appeal No. KGST/AP-140/2025-26 along with Form GST APL- 02 bearing Reference No.ZD2910250510540, produced at ANNEXURE-G Inasmuch as the said order has been rendered solely on an erroneous and unverified assumption regarding limitation and without consideration of the material facts, documentary record, statutory proceedings, and submissions placed by the Petitioner; (b) Issue any appropriate writ, order or direction to Respondent No.1, directing to reconsider the statutory appeal afresh on its own merits, upon a due and comprehensive appreciation of all relevant facts, documents, audit conclusions, rectification proceedings, and written and oral submissions placed or to be placed by the Petitioner, and to afford the Petitioner a full, fair, and effective opportunity of personal hearing, including liberty to furnish any additional documents or written submissions as may be necessary, and thereafter to pass a reasoned and speaking order strictly in accordance with law within such time as this Hon'ble Court may deem fit; - 4 - HC-KAR NC: 2025:KHC:50555 WP No. 36032 of 2025 (c) To grant such other relief as the Hon'ble court may deem fit 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 4th respondent issued a show-cause notice dated 21.05.2024 under Section 73(1) of the KGST Act, 2017. Since the petitioner did not submit his reply to the said show-cause notice, the 3rd respondent proceeded to pass the impugned order dated 09.08.2024 under Section 73(9) of the KGST Act, 2017 confirming the total demand of Rs. 65,11,320/- 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 could not submit replies/documents to the show- cause notice dated 21.05.2024 and resultantly could not contest the proceedings. Pursuant to the aforesaid order, - 5 - HC-KAR NC: 2025:KHC:50555 WP No. 36032 of 2025 the petitioner filed a rectification application which came be rejected by the respondent vide order dated 02.04.2025. Subsequently, the petitioner filed an appeal which was also dismissed as barred by limitation vide impugned order dated 16.10.2025. It is submitted that since the GST Appellate Tribunal has not been constituted as on today, 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 show-cause notice and contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if 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. 5. Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. - 6 - HC-KAR NC: 2025:KHC:50555 WP No. 36032 of 2025 6. 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 the impugned orders dated 09.08.2024, 02.04.2025 and 16.10.2025 remitting the matter back to the 4th respondent for reconsideration of the matter afresh in accordance with law from the stage of petitioner submitting reply to the impugned show-cause notice dated 21.05.2024 subject to payment of cost of Rs.15,000/- to the Karnataka High Court Legal Services Authority, Bengaluru. 7. In the result, I pass the following: ORDER (i) The petition is hereby allowed subject to payment of cost of Rs.15,000/- to the - 7 - HC-KAR NC: 2025:KHC:50555 WP No. 36032 of 2025 Karnataka High Court Legal Services Authority, Bengaluru, within a period of six weeks from today. . (ii) The impugned orders dated 09.08.2024, 02.04.2025 and 16.10.2025 at Annexures – E, F and G respectively passed by the Respondents are hereby set aside. (iii) The matter is remitted back to the 4th respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 21.05.2024. (iv) The petitioner is directed to appear before the 4th respondent on 05.01.2026 without awaiting further notice from the 4th respondent. (v) The liberty is reserved in favour of the petitioner to submit replies, documents etc., - 8 - HC-KAR NC: 2025:KHC:50555 WP No. 36032 of 2025 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 4th respondent on 05.01.2026 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV/List No.: 2 Sl No.: 11