- 1 - HC-KAR NC: 2026:KHC:2945 WP No. 254 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 254 OF 2026 (T-RES) BETWEEN: SHREE MARULASIDDESHWARA TRADERS, (PROPRIETORY CONCERN) 917/602, ISURU, SHIKARIPURA TALUK, SHIVAMOGGA DIST - 577 427, BY ITS PROPRIETOR MARI SHIVAPPALLI SATHISH, AGED 54 YEARS. …PETITIONER (BY SRI. MAHESH R UPPIN,ADVOCATE) AND: 1. THE STATE OF KARNATAKA, BY ITS SECRETARY, DEPARTMENT OF REVENUE, VIKAS SOUDHA, M.S.BUILDING, BENGALURU - 560 001. 2. ASST. COMMISSIONERE OF COMMERECIAL TAXES, LGSTO - 230, KAGODU THIMMAPPA EXTENSION, SAGAR, SHIVAMOGGA - 577 401. …RESPONDENTS (BY SMT. JYOTHI M. MARADI, HCGP) Digitally signed by VIDYA G R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:2945 WP No. 254 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE SHOW CAUSE NOTICE BEARING NO. AACT.LGSTO.-230/SGR/SCN/ 228/2024-25 (T.NO.1458) DATED 27.11.2024 AND SHOW CAUSE NOTICE BEARING NO.AACT.LGSTO.-230/SGR/DRC- 01/262/2024-25 (T. NO.1470) DATED 29.11.2024 ISSUED BY THE R2 MARKED AS ANNEXURE-A AND ANNEXURE-B RESPECTIVELY HOLDING THE SAME AS BARRED BY LIMITATION BY ISSUING A WRIT IN THE NATURE OF CERTIORARI AND ETC., 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 The petitioner has challenged the show-cause notices at Annexures-A and B as well as the Order in Original at Annexures-D and E. It is the case of the petitioner that insofar as the case of the petitioner was taken up for scrutiny and show-cause notice was issued. However, due to bona-fide lapse on part of the petitioner, there was no reply to the show-cause notice which eventually has culminated in the order in original, and raising of demand. - 3 - HC-KAR NC: 2026:KHC:2945 WP No. 254 of 2026 2. Learned counsel for the petitioner submits that taking note of the bona-fide lapse of the petitioner, matter may be re-opened and appropriate orders be passed. 3. Learned High Court Government Pleader submits that the notices have been issued and it is the lapse of the petitioner for not having availed of the opportunity. However, it is submitted that orders passed are ex-parte orders and the Court may pass appropriate orders. 4. Taking note that the orders at Annexures-D and E are admittedly ex-parte orders passed without any reply on part of the petitioner, it would be appropriate to remit the matter back to the stage of reply to the show-cause notice which would meet the ends of justice. It would also enable the authority to adjudicate on the merits of the matter. 5. Accepting the lapse on part of the petitioner to be bona-fide, it would be appropriate to set aside the - 4 - HC-KAR NC: 2026:KHC:2945 WP No. 254 of 2026 orders at Annexures-D and E and remit the matter back to respondent No.2 to the stage of reply to the show-cause notices. 6. The petitioner to make out reply to the show- cause notice at Annexures-A and B. The petitioner to appear on 02.02.2026 at 11.30 a.m. Needless to state, in the event of petitioner not appearing before the authority, the indulgence granted by this Court would stand withdrawn. 7. Accordingly, petition is disposed of. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR