- 1 - HC-KAR NC: 2025:KHC:40515 WP No. 20720 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.20720 OF 2025 (T-RES) BETWEEN: M/S T K NATARAJ, P W D CONTRACTOR, ASST NO.9864E, DOOR NO.158, WARD NO.04, FORT, SHIDLAGHATTA-562 105, REP. BY ITS PROPRIETOR SRI THIMMAIAH KRISHNAPPA NATARAJ. …PETITIONER (BY SRI. SAMPATH BAPAT, ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF FINANCE REP. BY ITS SECRETARY, VIDHANA SOUDHA, DR. B.R.AMBEDKAR VEEDHI, BENGALURU-560 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-5), BMTC BUILDING, KORAMANGALA, BENGALURU-560 095. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-183 OLD RTO BUILDING, KAIDB INDUSTRIAL AREA, CHICKBALLAPUR-562 101. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED 28.04.2025 PASSED BY THE R2 VIDE ANNEXURE-AJ AND RESTORE THE APPEAL NO.GST.AP.NO.04/24-25 TO ITS FILE AND DIRECT THE RESPONDENT TO HEAR AND DISPOSE OF THE MATTER ON MERITS. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:40515 WP No. 20720 of 2025 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 relief: "To set aside the order dated 28.04.2025 passed by the 2nd respondent vide Annexure-AJ and restore the Appeal No.GST.AP No.04/24-25 to its file and direct the respondent to hear and dispose of the matter on merits, in the interest of justice." 2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that aggrieved by the adjudication order dated 07.03.2024 passed by respondent No.3, the petitioner filed an appeal before the 2nd respondent – Appellate Authority, which issued notices dated 06.01.2025, 25.02.2025 and 05.04.2025 calling upon the petitioner – appellant to appear before the Appellate Authority on 23.01.2025, 06.03.2025 and 23.04.2025, respectively. Since the petitioner – appellant did not appear and prosecute the appeal, the 2nd respondent proceeded to pass the impugned order dismissing the - 3 - HC-KAR NC: 2025:KHC:40515 WP No. 20720 of 2025 appeal for non-prosecution, aggrieved by which, the petitioner is before this Court by way of the present petition. Learned counsel for the petitioner submits that due to bonafide reasons, unavoidable circumstances, sufficient cause and due to health grounds as can be seen from the Medical records produced along with a memo dated 25.07.2025, the petitioner could not appear before the Appellate Authority and prosecute the appeal on merits. Under these circumstances 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 order dated 28.04.2025 and remit 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 show-cause notice dated 26.02.2024. 4. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 28.04.2025 passed in Crl.A.No.GST.AP.NO.04/24-25 by respondent No.2 is hereby set aside. - 4 - HC-KAR NC: 2025:KHC:40515 WP No. 20720 of 2025 (iii) The matter is remitted back to the respondent for reconsideration afresh in accordance with law from the stage of petitioner submitting its reply to the notice dated 26.02.2024 issued under section 79 of the CGST/KGST Act, 2017 at Annexure – V. (iv) The petitioner is directed to appear before the 2nd respondent on 24.11.2025 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 2nd 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 respondent on 24.11.2025 as stated supra, present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 83