- 1 - HC-KAR NC: 2026:KHC:24666 WP No. 14853 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF MAY, 2026 BEFORE THE HON'BLE MR. JUSTICE S VISHWAJITH SHETTY WRIT PETITION NO. 14853 OF 2026 (T-RES) BETWEEN: MR. B.S. RAJASHEKHAR S/O LATE SANNABASAPPA, AGED ABOUT 73 YEARS, PROPRIETOR, M/S GEMINI SECURITY AND ALLIED SERVICE, NO. 2345/19, MUKAMBIKA NILAYA, 5TH CROSS, 2ND FLOOR, LENIN NAGAR, NITTUVALLI NEW EXTENSION, DAVANAGERE - 577 004 …PETITIONER (BY MS. LAKSHMI DEVI K, ADVOCATE FOR SRI. RAJESHA SHETTIGARA, ADVOCATE) AND: 1. UNION OF INDIA MINISTRY OF FINANCE, OFFICE AT JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI - 110 001 REPRESENTED ITS SECRETARY. 2. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, VIDHANA SOUDHA, BENGALURU - 560 001 REPRESENTED BY ITS SECRETARY. Digitally signed by NANDINI M S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24666 WP No. 14853 of 2026 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAX, (AUDIT)-1, 1ST FLOOR, VANIJYA TERIGE BHAVANA, DEVARAJ URS LAYOUT, PB ROAD, DAVANAGERE - 577 006. …RESPONDENTS (BY SRI. SHANTHI BHUSHAN A, DSGI FOR R1; SRI. MAHATESH SHETTAR, ADDITIONAL GOVERNMENT ADVOCATE FOR R2 AND R3) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF IN DIA PRAYING TO QUASH THE IMPUGNED ORDER DTD. 20.02.2025 BEARING NO. DGSTO/DVG/DCCT-AUDIT-1/GST-S-73/2025-26-T-949 PASSED BY THE R-3 IN SO FAR AS IMPOSITION OF PENALTY UNDER SECTION 73(1) READ WITH 73(9) AND 50 OF THE KGST ACT, 2017 AND CGST ACT, 2017 VIDE ANNX-G AND CONSEQUENTLY DIRECT THE R-3 TO WAIVE OFF THE PENALTY IMPOSED IN THE IMPUGNED ORDER DTD. 20.02.2025 AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S VISHWAJITH SHETTY ORAL ORDER Heard the learned counsel for the petitioner, learned DSGI for respondent No.1 and learned A.G.A. on behalf of the respondents No.2 and 3. - 3 - HC-KAR NC: 2026:KHC:24666 WP No. 14853 of 2026 2. Petitioner is before this Court under Article 226 of the Constitution of India seeking for the following reliefs - "i) Issue writ of certiorari to quash the impugned order dated 20.02.2025 bearing No.DGSTO/DVG/DCCT-Audit- 1/GST-S-73/2025-26-T-949 passed by the third respondent in so far as imposition of penalty under Section 73(1) read with 73(9) and 50 of the KGST Act, 2017 and CGST Act, 2017 vide ANNEXURE-G and consequently direct the 3rd respondent to waive off the penalty imposed in the impugned order dated 20.02.2025. ii) Issue any other writ or order or direction that deems fit to grant in the circumstances of the case in the interest of justice and equity." 3. Learned A.G.A. has raised a preliminary objection with regard to the maintainability of this Writ Petition on the ground that petitioner has an alternative and efficacious remedy of filing an appeal before the competent Authority under Section 107 of the Central Goods and Services Tax Act, 2017. 4. Learned counsel for the petitioner submits that impugned assessment order is an ex parte order, and therefore, there could be delay in filing the appeal. He submits that, under the circumstances, some protection may be given to the petitioner and he may be permitted to file an appeal before the Appellate Authority. - 4 - HC-KAR NC: 2026:KHC:24666 WP No. 14853 of 2026 5. Said submission is placed on record. 6. Writ Petition is disposed of permitting the petitioner to file an appropriate appeal before the competent Authority as against the impugned assessment order dated 20.02.2025 at Annexure-G within a period of two weeks from the date of receipt of a copy of this order and if such an appeal is filed, the Appellate Authority shall consider the same on merits without going to the question of delay in filing the appeal. Till the petitioner submits / files his appeal before the Appellate Authority, as aforesaid, respondents shall not take any coercive action. Sd/- (S VISHWAJITH SHETTY) JUDGE HR List No.: 2 Sl No.: 16