- 1 - HC-KAR NC: 2025:KHC:53931-DB WP No. 36110 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE B M SHYAM PRASAD AND THE HON'BLE MR. JUSTICE T.M.NADAF WRIT PETITION NO. 36110 OF 2024 (T-RES) BETWEEN: SMT. SWETHA M C W/O SRI MANJU B.R. AGED 40 YEARS, PROPRIETOR, M/S. SREE NIMISHAMBA ENTERPRISES, R/AT NO 1424, 3RD CROSS, SHIVANANJAPPA LAYOUT, NEHRU NAGAR, MANDYA - 571401. …PETITIONER (BY SRI. NAGHARISH G S.,ADVOCATE) AND: 1. PRL. COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE GST COMMISSIONERATE, Digitally Signed by REKHA R Location : High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:53931-DB WP No. 36110 of 2024 VINAYAKA MARG, SIDDHARTHA NAGAR, MYSURU - 570011. 2. ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE MYSURU GST COMMISSIONERATE, VINAYAKA MARG, SIDDHARTHA NAGAR, MYSURU - 570011. …RESPONDENTS (BY SRI.AKASH B SHETTY., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE ORDER OF THE CESTAT, BANGALORE IN SERVICE TAX APPEAL DIARY NO. 202632021 DATED 05.04.2023 ANNX-D PASSED BY CESTAT, REGIONAL BENCH, BENGALURU. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD and HON'BLE MR. JUSTICE T.M.NADAF - 3 - HC-KAR NC: 2025:KHC:53931-DB WP No. 36110 of 2024 ORAL ORDER (PER: HON'BLE MR. JUSTICE B M SHYAM PRASAD) The petitioner has called in question the order dated 05.04.2023 by the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru [for short, 'the Tribunal'] in Service Tax Appeal Diary No.202632021. The Tribunal has dismissed the petitioner's appeal on the ground that she has failed to make the pre-deposit. The Tribunal's order reads as order: "xxxxxxx. He submits that the appeal was filed on 12/04/2021; however, in spite of repeated adjournments extended by this Tribunal to the appellant, they have failed to deposit the said amount. He submits that after amendment to Section 35F of Central Excise Act, 1944 w.e.f. 06/08/2014 as applicable to service tax matters, there is no reason why the appellant be not directed to deposit the amount, failing which their appeal is liable for dismissal. In support of his submission, he cited the judgment of Hon'ble High Court of Kerala at Ernakulam dt.24/03/2022 in W.P.(Congress Party) No.25453 of 2021 in Santhosh Kumr K. Vs. Commissioner of Central GST and Central Excise & Others." - 4 - HC-KAR NC: 2025:KHC:53931-DB WP No. 36110 of 2024 Sri Nagharish G.S., the learned counsel for the petitioner, and Sri Sri Akash B. Shetty, the learned counsel for the respondents, are heard for final disposal of the petition with the learned counsel for the petitioner stating that the dispute relates to the petitioner's claim for exemption from duty under Notification dated 20.06.2012 in No.25/2012 - Service Tax issued under Section 66B of the Finance Act, 1994 and that the petitioner also does not dispute that she has to deposit 7.5% of the amount in demand to effectively prosecute the appeal, but this Court's indulgence is sought only because the petitioner's husband fell ill during Covid-19. The learned counsel emphasizes that the petitioner's husband had to undergo surgical procedure for removal of adrenal cortical tumor in the month of June 2024 and that the petitioner had to regenerate funds. - 5 - HC-KAR NC: 2025:KHC:53931-DB WP No. 36110 of 2024 This Court, on a careful consideration of the circumstances set out which are not disputed, is of the view that there must be interference interfering with the Tribunal's Order dated 05.04.2023 restoring the appeal for reconsideration subject to the petitioner making the pre-deposit within eight [8] weeks from the date of this Court's order. In the light of the afore, the following: ORDER [A] The petition is allowed in part and the Tribunal's order dated 05.04.2023 in Service Tax Appeal Diary No.202632021 [Annexure-D] is quashed restoring the appeal for reconsideration but on the condition that the petitioner, notwithstanding all circumstances, shall deposit the pre-deposit within eight [8] weeks from the date of first appearance before the Tribunal. - 6 - HC-KAR NC: 2025:KHC:53931-DB WP No. 36110 of 2024 [B] The petitioner shall appear without further notice before the Tribunal on 06.02.2026. Sd/- (B M SHYAM PRASAD) JUDGE Sd/- (T.M.NADAF) JUDGE SA ct:sr