- 1 - HC-KAR NC: 2025:KHC:43294 WP No. 28869 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 28869 OF 2025 (T-RES) BETWEEN: 1. M/S. CARGOMAR PRIVATE LIMITED 36 AND 37 AVP PLAZA, PEDDANNA REDDY LAYOUT, HORAMAVU, NEAR RING ROAD JUNCTION, BANASAWADI, BENGALURU URBAN, KARNATAKA - 560 043 (REPRESENTED BY SANKARA SUBRAMANIA SARMA, CHIEF FINANCE OFFICER, AUTHORIZED SIGNATORY, INCORPORATED UNDER THE COMPANIES ACT 1956) …PETITIONER (BY SRI. VISHWANATH K.,ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES NO.11 AND 12, GROUND FLOOR, BDA COMPLEX, HBR LAYOUT, KALYAN NAGAR, BANGALORE - 560 043 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-9 KORAMANGALA, BANGALORE - 560 095 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA FOR R1 AND R2) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:43294 WP No. 28869 of 2025 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT OR ORDER TO QUASH OR SET ASIDE THE IMPUGNED ORDER VIDE REFERENCE ZD2905250963332 DATED 27.05.2025 PASSED BY THE RESPONDENT NO.2 HEREIN AND PRODUCED AS ANNEXURE-A 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 the following reliefs: "WHERFORE, the Petitioner prays that this Hon'ble Court may be pleased to: 1. Issue a Writ of Certiorari or in the nature of Certiorari or any such /other writ, direction or order to quash or set aside the impugned order vide Reference ZD2905250963332 dated 27.05.2025 passed by the Respondent no. 2 herein and produced as ANNEXURE-A; Issue a Writ of Mandamus or in the nature of Mandamus or any such /other writ, direction or order directing the Respondent No. 2 to restore the appeal and pass order based on merits by granting opportunity of personal hearing to file additional pleadings and documents following the principles of natural justice and in accordance with the law; I. Hold that the activity undertaken by the Petitioner amounts to export of services and qualifies for zero-rating benefit under the provisions of GST laws; iv. Grant ad interim relief as prayed for; and - 3 - HC-KAR NC: 2025:KHC:43294 WP No. 28869 of 2025 V. Grant such further or other reliefs as this Court may deem fit in the facts and circumstances of the case in the interests of justice and equity". 2. Heard the learned counsel for the petitioner and the learned AGA for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that aggrieved by an adjudication order dated 31.08.2024 passed by the respondent No.1, the petitioner filed an appeal under Section 107(1) before the second respondent - appellate authority. During the pendency of the said appeal, the second respondent - appellate authority issued notice to the petitioner calling upon him to appear for personal hearing. Despite which, petitioner did not appear. Consequently, the second respondent dismissed the appeal for non-appearance/non-prosecution. Aggrieved by the impugned order passed by the second respondent at Annexure-A dated 27.05.2025, petitioner is before this Court by way of the present petition. - 4 - HC-KAR NC: 2025:KHC:43294 WP No. 28869 of 2025 4. Learned counsel for the petitioner submits that the inability and omission on the part of the petitioner to appear before the second respondent - appellate authority and prosecute the appeal on merits was due to bonafide reasons, unavoidable circumstances and sufficient cause. It is submitted that if the impugned order at Annexure-A is set aside and the matter is remitted back to the second respondent-appellate authority for reconsideration afresh in accordance with law, the petitioner would diligently prosecute the appeal, which may be directed to be disposed of on merits. 5. Per contra, learned AGA submits that there is no merit in the petition and the same is liable to be dismissed. 6. A perusal of the impugned order at Annexure-A will indicate that the appeal has not been dismissed on merits but due to non-appearance of the petitioner. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to - 5 - HC-KAR NC: 2025:KHC:43294 WP No. 28869 of 2025 the petitioner to prosecute the appeal on merits, I deem it just and appropriate to set aside the impugned order at Annexure-A passed by respondent No.2-appellate authority dated 27.05.2025 and remit the matter back to the second respondent for reconsideration on merits and in accordance with law, by issuing certain direction.: 7. In the result, I pass the following: ORDER i) Petition is hereby allowed. ii) The impugned order dated 27.05.2025 at Annexure-A is hereby set aside. iii) The matter is remitted back to the second respondent for reconsideration of the appeal on merits and in accordance with law. iii) The petitioner shall appear before the second respondent on 26.11.2025 without awaiting further notice from the second respondent. - 6 - HC-KAR NC: 2025:KHC:43294 WP No. 28869 of 2025 iv) It is made clear that in the event, if the petitioner does not appear before the second respondent on 26.11.2025, the present order shall stand automatically recalled and the present petition shall stand revived without reference to the Bench. v) The second respondent - appellate authority shall reconsider the appeal on merits and provide sufficient and reasonable opportunity to the petitioner and dispose of the appeal in accordance with law. vi) All rival contentions and all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV List No.: 1 Sl No.: 11