- 1 - HC-KAR NC: 2026:KHC:8314 WP No. 23271 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 23271 OF 2022 (T-RES) BETWEEN: M/S. NAYANA MOTORS A PARTNERSHIP FIRM REP BY ITS PARTNERS SRI K M SHIVAKUMAR HAIVNG ITS REGISTERED OFFICE AT ANWAR COMPLEX MALLANDUR ROAD, UPPALLI CHIKKAMAGALURU- 577 101. …PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX (APPEALS) NO 51 AND 52 VINAYA MARGA SIDDHARATHA NAGAR MYSURU- 577 011. 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX GST MYSURU COMMISSIONERATE NO S1 AND S2 VINAYA MARGA SIDDHARTHA NAGAR Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:8314 WP No. 23271 of 2022 MYSURU- 577 011. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX HASSAN DIVISON- 573 202. …RESPONDENTS (BY SRI. AKASH B SHETTY., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH ORDER-IN- APPEAL MYS-GST-000-APP-SAK-18-2021-22 DTD 06.12.2021 VIDE ANNX-E PASSED BY THE R-1 AND DIRECT HIM TO RESTORE THE APPEAL AND PASS ORDERS ON MERITS IN THE LIGHT OF THE FACT THAT THE AMOUNTS AS MANDATED UNDER SECTION 107 OF THE ACT FOR FILING THE APPEAL HAVE BEEN PAID. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER Sri Akash B. Shetty, learned counsel is directed to accept notice for the respondents. 2. Petitioner has sought for an appropriate writ to set aside the order-in-appeal at Annexure-E. The petitioner has also sought for a direction to respondent No.1 to restore the - 3 - HC-KAR NC: 2026:KHC:8314 WP No. 23271 of 2022 appeal and pass orders on merits in light of the petitioner having subsequently paid statutory pre-deposit as envisaged under Section 107(6) (B) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the 'Act'). 3. The petitioner submits that he had filed an appeal challenging the Order-in-Original dated 20.10.2020 before the Appellate Authority. It is submitted that the statutory pre- deposit in terms of Section 107(6)(B) of the Act was mistakenly deposited under a wrong head and eventually the appeal at Annexure-E came to be rejected by an order dated 06.12.2021. It is further submitted that, thereafter the petitioner made the deposit in Form GST DRC-03 and made representation by way of e-mail for restoration of the appeal and copies of the e-mails are enclosed at Annexure-G series. Despite which, till date, the appeal has not been revived. 4. The assertions on facts made by the learned counsel for the petitioner have not been controverted by the other side. - 4 - HC-KAR NC: 2026:KHC:8314 WP No. 23271 of 2022 5. In the light of the admitted deposit in terms of 107 (6) (B), as evidenced from GST DRC-03, the order of dismissing the appeal at Annexure-E on the sole ground of non making of the statutory deposit requires to be set aside and appeal filed challenging the Order-in-Original dated 20.10.2020 requires to be restored. Appeal bearing file No.A.No. 06/FEB/2021/MY/GST/502/21 at Annexure-E stands restored and the same to be taken on record and date of hearing be fixed. 6. Accordingly, the petition is allowed. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE HR List No.: 2 Sl No.: 1