- 1 - HC-KAR NC: 2025:KHC:47532 WP No. 7900 of 2021 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7900 OF 2021 (T-RES) BETWEEN: MATHA DISTRIBUTERS, 11-09-882/11 12, GROUND FLOOR, ROYAL TOWERS, BIBI ALABI ROAD, MANGALORE, DASHINA KANNADA, KARNATAKA – 575 001 29AAWFM342F1277 REP. BY ITS PARTNER MALLESHAPPA …PETITIONER (BY SRI. VANAJA M. R., ADVOCATE) AND: 1. UNION OF INDIA REP.BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI – 110 001 2. THE STATE OF KARNATAKA REP. BY ITS ADDL CHIEF SECRETARY MINISTRY OF FINANCE, 11TH FLOOR, VIDHANA SOUDHA, BENGALURU – 560 001 3. THE COMMISSIONER OF COMMERCIAL TAXES VANIJA TERIGE BHAVAN, MANGALORE – 575 001 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES GROUND FLOOR, VANIJA TERIGE BHAVAN, LGSTT 270 MANGALORE – 575 001 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE FOR R1; SMT. JYOTI M. MARADI, HCGP FOR R2 TO R4) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47532 WP No. 7900 of 2021 THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE BEST JUDGMENT ASSESSMENT ORDERS PASSED BY THE 4TH RESPONDENT DATED 28.02.2018 ANNEXURES-A1 TO A15 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:- “A. A writ of certiorari or orders or direction of the same nature certiorari quashing the BEST JUDGMENT ASSESSMENT ORDERS passed by the fourth respondent dated 28.02.2018 (Annexures A1 to A15) B. Issue a writ of mandamus or orders or direction in the nature of writ of mandamus, directing the appellate authority to accept the appeal. By C. Issue a direction or order as the case may be condoning the delay in filing the appeals. D. Pass any other order or directions as the case may this Hon’ble High Court deemed fit under the circumstance. E. Allow the writ petition with cost.” - 3 - HC-KAR NC: 2025:KHC:47532 WP No. 7900 of 2021 2. Heard learned counsel for the petitioner and learned counsel for respondent No.1 and learned HCGP for respondent Nos.2 to 4. 3. Learned counsel for the petitioner submits that though the petitioner had paid the entire upto date taxes, the respondents issued a notice under Section 46 of the KGST Act, pursuant to which the petitioner could not submit returns due to bona fide reasons, unavoidable circumstances and sufficient cause, as a result of which, the respondents proceeded to pass the impugned assessment orders under Section 62 of the KGST Act and as such, petitioner is before this Court by way of the present petition. It is submitted that if the petitioner is permitted to file returns before the respondent and produce material to demonstrate that the taxes had already been paid, the respondents would consider the claim of the petitioner and proceed further in accordance with law. 4. Learned HCGP on instructions submits that if the petitioner files returns within the stipulated time frame before the respondent and produce the material to demonstrate that the taxes had already been paid, respondents would consider the claim of the petitioner in accordance with law. - 4 - HC-KAR NC: 2025:KHC:47532 WP No. 7900 of 2021 5. In view of the aforesaid facts and circumstances and joint submissions made by both sides, those several contentions have been urged by both sides in support of their respective claims, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioner to file the returns within a period of 6 weeks from the date of receipt of a copy of this order along with relevant documents. If the petitioner files returns along with relevant documents including documents to demonstrate that tax has already been paid, the respondents shall consider the same and take appropriate decision/pass appropriate orders in accordance with law. 6. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 15