- 1 - HC-KAR NC: 2026:KHC:12928 WP No. 4088 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 4088 OF 2026 (T-RES) BETWEEN: 1. MRS ZEBA FIROZ AGED ABOUT 45 YEARS D/O.MR INAYATH SYED PROPRIETOR OF M/S.NATIONAL TRADING CENTRE, PROPRIETORSHIP CONCERN REGISTERED PLACE OF BUSINESS AT NO.9 AND 10, 3RD CROSS, NAZ COMPLEX, N R ROAD, BANGALORE-560 002 GSTIN: 29AAIPF2239C1Z1 RESIDENT OF NO.1, BENSON CROSS ROAD, BENSON TOWN, BANGALORE -560 046 … PETITIONER (BY SRI. ARUN KUMAR S., ADVOCATE) AND: 1. THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12928 WP No. 4088 of 2026 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.2, DGSTO-03, ROOM NO.217, 2ND FLOOR TTMC, B BLOCK, BMTC BUILDING, SHANTHI NAGAR, BENGALURU - 560 027 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-3, 2ND FLOOR TTMC, B BLOCK, BMTC BUILDING SHANTHI NAGAR, BENGALURU - 560 027 … RESPONDENTS (BY SRI. HEMA KUMAR K., AGA) *** THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT, SETTING ASIDE THE ORDER MADE IN FORM GST APL-04 IN APPEAL NO. JCCT (APPEALS)-3/T.NO.1911/2024-25 DATED 25/11/2024 PASSED BY THE RESPONDENT NO.3 (ANNEXURE-A PGS. 15-20) FOR THE FINANCIAL YEAR 2017-18 DISMISSING THE APPEAL ON THE GROUND OF DELAY AND CONFIRMING THE ADJUDICATION ORDER IN FORM GST DRC-07 VIDE FILE NO.DCCT(A)-3.2/ADJN.808/2023-24 DATED 26.12.2023 PASSED BY THE RESPONDENT NO.2 (AT ANNEXURE-C PGS 26- 35), AND ISSUING NOTICE TO THE PETITIONER BANK AT ANNEXURE-E BEARING NO. DCCT(A)-3.2/T.NO.940/2026-27 DATED 07.01.2026 (PG 42-43) BEING ARBITRARY, ERRONEOUS AND NON SUSTAINABLE IN LAW AND ETC. THIS PETITION COMING ON FOR FRESH MATTERS LIST THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 3 - HC-KAR NC: 2026:KHC:12928 WP No. 4088 of 2026 ORAL ORDER The petitioner has sought for setting aside of the order of adjudication passed for the Financial Year 2017- 18 and has also sought for setting aside of the order of the Appellate Authority, whereby the appeal filed by the petitioner came to be rejected solely on the ground of delay not being condonable. The order of the Appellate Authority is enclosed at Annexure-A. It is noticed that there is a delay of 32 days beyond the time prescribed. 2. Perused the order in original. It is noticed that the said proceedings have progressed on the premise of short declaration of tax in GSTR-3B when compared to GSTR-1. Further, excess claim of Input Tax Credit in GSTR-3B vis-à-vis the credit available in GSTR-2A was also taken note of. 3. Learned counsel for the petitioner submits that due to bona fide reasons, he was not able to make out a reply to the show cause notice but has material to - 4 - HC-KAR NC: 2026:KHC:12928 WP No. 4088 of 2026 demonstrate and reconcile the differences noticed in GSTR-3B vis-à-vis the declaration in GSTR-2A. It is noted that the proceedings of adjudication have culminated in an order without the benefit of a reply from the petitioner. 4. In light of the contention raised by the petitioner, as noticed above, it would be appropriate to set aside the order at Annexure-C and remit the matter to the stage of reply to the show cause notice. In view of the appeal having been dismissed on the ground of delay, and as there will be no merger, this Court is entering into the merits of the order at Annexure-C. 5. In light of the lapse, the petitioner may be put on terms. Accordingly, the setting aside of the order at Annexure-C is subject to the petitioner paying 10% of the demand insofar as the tax component is concerned within a period of four weeks. The petitioner to present himself before the respondent without further notice on 06.04.2026. If the petitioner does not avail of the - 5 - HC-KAR NC: 2026:KHC:12928 WP No. 4088 of 2026 indulgence granted by this Court by appearing on the date fixed, the petitioner would forfeit the relief granted. 6. Accordingly, the petition is disposed of and all contentions are kept open. 7. I.A.No.1/2026 stands disposed of as not required for adjudication in light of the disposal of the writ petition. SD/- (S SUNIL DUTT YADAV) JUDGE SHS