M/S. Swastik Metals v. The Commissioner of Commercial Taxes

e -e1e-eeeee e e NC:(2026:KHC:6220 WP(No.(2640(of(2026 IN(THE(HIGH(COURT(OF(KARNATAKA(AT(BENGALURU( RDDATED(THIS(THE(3 (DAY(OF(FEBRUARY,(2026( BEFORE( THE(HON'BLE(MR.(JUSTICE(S(SUNIL(DUTT(YADAV( WRIT(PETITION(NO.(2640(OF(2026((T-RES) BETWEEN:( M/S.,SWASTIK,METALS, PLOT,NO.37,,KIADB,INDUSTRIAL,AREA,,, ND ND2 ,STAGE,,2 ,CROSS,, MALUR,TALUK,,KOLAR,DISTRICT,, KARNATAKA,-,563,130,, REP,BY,ITS,PROPRIETOR, SRI,VIKASH,KUMAR,SHARMA, S/O,SITARAM,SHARMA, ST THNO.208,,1 ,MAIN,ROAD,,6 ,CROSS,, NISARGA,LAYOUT,SECTOR,ZONE,1,, BANNERGHATTA,POST,,, ANEKAL,TALUK, BANGALURU,-,560,105, Digitally …PETITIONER,signedtiby VIJAYA0P (BY,SRI.,GOWRISHANKAR,PRASAD,H.R.,,ADVOCATE),Location: HIGH0COURT OF AND:KARNATAKA

1., THE,COMMISSIONER,OF,COMMERCIAL,TAXES, VANIJYA,TERIGE,KARYALAYA,,, GANDHINAGAR,,, BENGALURU,-,560,009,

2., THE,COMMERCIAL,TAX,OFFICER, RD(VIGILANCE)-43,,3 ,,FLOOR,,VTK-2,, RAJENDRANAGAR,,, e -e2e-eeeee e e NC:(2026:KHC:6220 WP(No.(2640(of(2026 KORAMANGALA,,, BENGALURU,-,560,047.,

3., JOINT,COMMISSIONER,OF,COMMERCIAL,TAXES, (APPEALS)-04,,, TH6 ,,FLOOR,,TTMC,BUILDING,,, BMTC,DEPOT,,80,FEET,ROAD,,, KORAMANGALA,,, BENGALURU, …RESPONDENTS, (BY,SRI.,K.,HEMAKUMAR,,AGA), , THIS, WP, IS, FILED, UNDER, ARTICLES, 226, AND, 227, OF, THE, CONSTITUTION, OF, INDIA, PRAYING, TO, -, QUASH, THE, IMPUGNED, ORDER, BEARING, , NO.JCCT(VIG)/CTO/VIG/43/ASSGN-1023/2022-23,, CONSEQUENTIAL,SUMMARY,OF,THE,ORDER,IN,FORM,GST,DRC-07,BEARING,REFERENCE,NO.,ZD2904240596236,,BOTH,DTD., 23-04-2024, (ANNEXURES, -, C,, AND, D),, PASSED, BY, THE, COMMERCIAL,TAX,OFFICER,(VIGILANCE)-43,,BENGALURU,,THE, FIRST, RESPONDENT, FOR, THE, FINANCIAL, YEAR, 2018-19,, CONSEQUENTLY,ORDER,NO.,ZD290126065106G,DATED,03-01-2026, SIGNED, ON, 12-01-2026, PASSED, IN, APPEAL, BEARING, NO., GST.AP.664/2025-26, PASSED, BY, THE, JOINT, COMMISSIONER, OF, COMMERCIAL, TAXES,, APPEALS, -4,, BENGALURU,,THE,3RD,RESPONDENT,(ANNEXURE,-G),, , 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

¶1The petitioner has called in question correctness of the order at Annexure-C and summary of the order at Annexure-D. The petitioner has also called in question correctness of the order at Annexure-G by the Appellate Authority.

¶2The Appellate Authority has rejected the appeal on the sole ground that the appeal filed was beyond the statutory time prescribed and accordingly, there has been no adjudication on merits of the appeal.

¶3The petitioner would contend that the order of adjudication at Annexure-C under Section 73(9) of KGST Act is an exparte order. The petitioner submits that he was not in a position to make reply to the show cause notice and the notice is though sent, has not been served on the petitioner as the petitioner had already closed the office as well as business. The petitioner also submits that an opportunity may be granted to participate in the

proceedings and take their stand on merits as regards the show cause notice and explain the mis-match of ITC.

¶4Perused the order at Annexure-G. The appeal has been dismissed on the sole ground of appeal having been filed belatedly. Taking note that the order of adjudication is also an exparte order, it would be appropriate to afford an opportunity to the petitioner to participate in adjudication proceedings. This would be an appropriate approach as the petitioner submits that he has material to explain mis-match of ITC.

¶5Taking note of the consequences that would visit the petitioner if the order is allowed to stay and noticing that the order of adjudication is also an exparte order, orders of adjudication at Annexures-C and D are set-aside. As the order passed in appeal is without adjudication, the correctness of the order of adjudication itself can be looked into. The matter is remitted back to the stage of reply to the show cause notice. The petitioner to appear

before respondent No.2 without further notice, on

25.02.2026. Accordingly, petition is disposed of.

¶6All contentions are kept open.

¶7In view of disposal of the petition, I.A.No.1/2026 does not survive for consideration. Accordingly, the same is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE GH List No.: 2 Sl No.: 36