- 1 - HC-KAR NC: 2026:KHC:4213 WP No. 38520 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 38520 OF 2025 (T-RES) BETWEEN: STALWART ALLOYS INDIA LTD., [COMPANY INCORPORATED UNDER COMPANIES ACT, 2013] VILLAGE YARI, LADWA ROAD, SHAHBAD MARKANDA, KURUKSHETRA, HARYANA-136135. THROUGH ITS DIRECTOR, SHRI UTTAM SINGH, AGED ABOUT 26 YEARS S/O SH. ANIL SINGH, ARAJI. NO-598, JARAULI GAON, BARRA, KANPUR NAGAR, UTTAR PRADESH-208027. …PETITIONER (BY SMT. AAKRITI, ADVOCATE FOR SRI. PRAKYAT J.S., ADVOCATE) AND: 1. STATE OF KARNATAKA, REPRESENTED BY PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, VIKASA SOUDHA, BENGALURU- 560 001. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:4213 WP No. 38520 of 2025 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-1), BENGALURU, DGSTO-1, SECOND FLOOR, TTMC, BMTC COMPLEX, YASHWANTHAPUR, BENGALURU-560022. 3. JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN), DGSTO-1, SECOND FLOOR, TTMC, BMTC COMPLEX, YASHWANTHAPUR, BENGALURU-560022. 4. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-4), BENGALURU, DGSTO-1, SECOND FLOOR, TTMC, BMTC COMPLEX, YASHWANTHAPUR, BENGALURU-560022. 5. ASSISTANT COMMISSIONER OF COMMERCIAL TAX, LOCAL GST OFFICE-10, BENGALURU. 6. COMMERCIAL TAX OFFICER (ENFORCEMENT), O/O ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), SZ, VTK-2, KORAMANGALA, BENGALURU. 7. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (SMR)- 1, BENGALURU, 7TH FLOOR, VANIJYA THERIGE KARYALAYA-1, KALIDASA MARG, 1ST MAIN, GANDHINAGAR, BANGALORE-560009. 8. JURISDICTIONAL OFFICER DGSTO-4, BENGALURU, LOCAL GST OFFICE - 3 - HC-KAR NC: 2026:KHC:4213 WP No. 38520 of 2025 LGSTO 015, BENGALURU, SECOND FLOOR, TTMC, BMTC COMPLEX, YASHWANTHAPUR, BENGALURU-560022 …RESPONDENTS (BY SMT. JYOTHI M. MARADI, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI QUASHING THE ORDER DATED 21.10.2025 ANNEXURE-AF PASSED BY RESPONDENT NO.7 UNDER SECTION 108(1) OF THE CGST/ KGST ACT, 2017 BEING WHOLLY WITHOUT JURISDICTION AND ALSO FOR THE REASON THAT THE SAME IS NON-SPEAKING AND HAS BEEN PASSED IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE WITHOUT FOLLOWING THE DUE PROCEDURE OF LAW AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV - 4 - HC-KAR NC: 2026:KHC:4213 WP No. 38520 of 2025 ORAL ORDER The petitioner has called in question the correctness of the order at Annexure-AF, whereby the department in exercise of power under Section 108 (1) of Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017 has stayed the operation of the order in appeal GST.AP.No.48/2022-23 dated 30.09.2023 passed by the Joint Commissioner of Commercial Taxes. 2. In terms of the order passed by the Joint Commissioner of Commercial Taxes at Annexure-R, the appeal filed by the petitioner came to be partly allowed by modifying the order passed by the competent authority by confirming penalty under Section 129(1)(a) of the CGST Act, 2017. 3. Learned counsel for the petitioner submits that subsequent to such order, petitioner has sought for refund as evidenced by Annexure-S and despite lapse of considerable time, no order has been passed and instead - 5 - HC-KAR NC: 2026:KHC:4213 WP No. 38520 of 2025 order at Annexure-A has been passed without notice to the petitioner and even subsequent to the order at Annexure- AF, no notice was issued. 4. Learned High Court Government Pleader submits that the revision petition would be disposed of as per law. It is further submitted that the contention of non-receipt of notice may not be appropriate as normally notice would be sent through email. 5. However, it would be appropriate that the revision proceedings are directed to be disposed of expeditiously, as the order of stay would operate prejudicially to the interest of the petitioner as asserted. Accordingly, the petition is disposed of. The proceedings relating to the revision filed against the appeal of the Joint Commissioner vide Order No.SMR-1/GST/BNG/STAY/2025- 26 is directed to be disposed of by respondent No.7 within a period of four weeks from the date of receipt of certified copy of the order. All contentions are kept open. - 6 - HC-KAR NC: 2026:KHC:4213 WP No. 38520 of 2025 6. Learned counsel for the petitioner further submits that they would not press for the relief at Annexure-X. 7. As regards the order at Annexure-X, all contentions may be kept open in light of the plea. Liberty is reserved to seek appropriate redressal as against such order as per law. Accordingly, petition is disposed of. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR