- 1 - HC-KAR NC: 2026:KHC:26143 WP No. 14165 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JUNE 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 14165 OF 2026 (T-RES) BETWEEN: M/S. LOYAL FURNITURE AND INTERIORS (A SOLE PROPRIETORSHIP CONCERN) REPRESENTED BY ITS PROPRIETOR, MUTTAPPALLIYIL DEVASIA SEBASTAIN S/O DEVASSIA R/ AT MUTTAPPALLIYIL, MUTTAPPALLIYIL, VEERAPAD P.O., ARALAM, ARALAM, KANNUR KERALA-670704 …PETITIONER (BY MS. MARY SAVITHA., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER, TAXES (AUDIT)-4.7, DGST-04, TTMC BUILDING, 5TH FLOOR BMTC DEPOT, 80 FEET ROAD, KORAMANGALA BENGALURU - 560095 Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:26143 WP No. 14165 of 2026 2. JOINT COMMISSIONER OF COMMERICAL TAXES (APPEALS)-8, NO.641, 6TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA BENGALURU - 560095 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH / SET- ASIDE THE ANNEXURE A ORDER (FILE NO.CTO (AUDIT) 4.7/DGSTO-4/S-73-2278/23-24) DATED 26-03-2024 PASSED BY THE 1ST RESPONDENT; TO ISSUE AN APPROPRIATE WRIT OR ORDER TO QUASH/SET- ASIDE THE ANNEXURE B ORDER DATED 24-02-2026 (ORDER NO. ZD2902261227749) PASSED BY THE 2ND RESPONDENT; TO LIFT THE FREEZING OF THE BANK ACCOUNT OF THE PETITIONER HELD AT FEDERAL BANK, IRITTY BRANCH, ACCOUNT NO. 14580200007263, IFSC - FDRL0001458. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2026:KHC:26143 WP No. 14165 of 2026 CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD ORAL ORDER The petitioner has called in question an order under Section 73 of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, 2017 [for short, 'CGST/KGST Act'] which is dated 26.03.2024, and the Order-in-Appeal dated 24.02.2026 in GST. AP. No. 458/25-26. The first Order is in the light of the fact that the petitioner has failed to file a response or appear for a personal hearing, and the Order-in-appeal is on the ground of limitation. The tax period is from April 2018 to March 2019. The petitioner has produced a Discharge Summary to substantiate its case. 2. The petitioner’s representative could not participate in the proceedings under Section 73 of the CGST/KGST Act because he was suffering from triple vessel disease. Ms. Mary Savitha, the learned counsel for the petitioner, while relying upon these - 4 - HC-KAR NC: 2026:KHC:26143 WP No. 14165 of 2026 circumstances, submits that the petitioner has made out a case for this Court's interference and to restore the proceedings to the first respondent for due consideration with an opportunity to produce documentary evidence because immediately after the discharge there was onset of COVID-19 pandemic. 3. Mr. K. Hema Kumar, the learned Additional Government Advocate who is called upon to accept notice for the respondents, is heard. While this Court may not take exception with the Appellate Authority dismissing the appeal on the ground of limitation because the appeal is delayed by 276 days beyond the condonable period, this Court must also consider the circumstances brought out as indisputable and the just fallout from this. 4. It is shown to this Court's satisfaction that during the relevant time the petitioner’s representative had a heart condition; that he has availed treatment in his native place at Kerala and - 5 - HC-KAR NC: 2026:KHC:26143 WP No. 14165 of 2026 that there were difficulties with restrictions because of the onset of the COVID-19 pandemic. As such, this Court opines that sufficient reasons are made out for interference but to the limited extent of restoring the proceedings to the first respondent with liberty to the petitioner to file a response and documents, calling upon the first respondent to consider and pass just Orders under law. In the light of the afore, the following: ORDER [A] The Order dated 26.03.2024 [Annexure - A] and the Order-in-Appeal dated 24.02.2026 [Annexure - B] are quashed restoring the proceedings to the first respondent with liberty to the petitioner to file his response and list of documents. [B] The petitioner shall file such response by 30.06.2026 and the first respondent is - 6 - HC-KAR NC: 2026:KHC:26143 WP No. 14165 of 2026 called upon to consider all materials and pass just orders. Sd/- (B M SHYAM PRASAD) JUDGE RB