Judgment
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HC-KAR
CNR: KAHC010582742026 NC: 2026:KHC:45957 WP No. 26493 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 26493 OF 2026 (T-RES)
BETWEEN:
M/S. S J GUPTA AND CO.
PROPRIETARY CONCERN REPRESENTED BY ITS PROPRIETOR SAMEER AGARWAL AGED ABOUT 54 YEARS SHOP NO. 2, S J GUPTA AND CO., GROUND FLOOR, 1ST MAIN ROAD, BENGALURU URBAN 560 079.
…PETITIONER (BY SRI. M N SHANKARE GOWDA., ADVOCATE)
AND:
1.
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-100, 1ST FLOOR, BMTC BUILDING, TTMC JAYANAGARA 4TH BLOCK, BENGALURU 560 011.
Digitally signed by VANAMALA N Location:
HIGH COURT OF KARNATAKA
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HC-KAR
CNR: KAHC010582742026 NC: 2026:KHC:45957 WP No. 26493 of 2026
2.
JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-3) 2ND FLOOR, BMTC BUILDING, TTMC SHANTI NAGAR BENGALURU 560 095.
…RESPONDENTS (BY SRI. SRI. K. HEMA KUMAR, AGA)
THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ACKNOWLEDGEMENT FOR SUBMISSION OF APPEAL IN FORM GST APL-02 DATED 18.07.2026 IN ARN NO. AD290126028271B ISSUED BY R2 FOR THE TAX PERIOD 2018-19 (ANNEXURE-C). AND ALSOCONSEQUENTIAL ENDORSEMENT DATED 07.08.2026 FOR RECOVERY OF THE DUES IN NO.
ACCT(LGSTO-100)/T-/2026-27 FOR THE TAX PERIOD 2018-19 ISSUED BY THE 1ST RESPONDENT (ANNEXURE-D). B) DIRECTING R2 TO HEAR THE APPEAL FILED BY THE PETITIONER ON MERITS AFTER GIVING AN OPPORTUNITY OF BEING HEARD TO THE PETITIONER.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
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HC-KAR
CNR: KAHC010582742026 NC: 2026:KHC:45957 WP No. 26493 of 2026
ORAL ORDER
The petitioner is aggrieved by the rejection of the appeal in terms of Form GST APL-02 dated 18.07.2026 [Annexure – C]. The petitioner's appeal is rejected on the ground of non-receipt of a certified copy of the Adjudication Order. Mr. M. N. Shankare Gowda, the learned counsel for the petitioner, submits that the petitioner has filed appeal online in Form GST APL-01 and when such appeal is filed, the system put in place by the Authorities automatically populates the impugned order based on the reference number that is fed in and the petitioner is not required to file a certified copy of the impugned order.
Mr. M. N. Shankare Gowda submits that this would be the position with effect from 26.12.2022 when the earlier Rule 108(3) of the Central Goods and Services Tax Rules, 2017 is substituted, and the learned counsel submits that in terms of the first proviso to the sub rule, a self-certified copy of the
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HC-KAR
CNR: KAHC010582742026 NC: 2026:KHC:45957 WP No. 26493 of 2026
impugned order will have to be uploaded only if the impugned order is not automatically populated at the time of filing.
Mr. K. Hema Kumar, the learned Additional Government Advocate who accepts notice for the respondents, does not dispute this proposition; and in that event, this Court must interfere to restore the appeal observing that the appeal could not have been rejected on the ground of non-receipt of certified copy, especially with the petitioner asserting that at the time of filing of the appeal on-line, the Adjudication Order was automatically populated.
Hence, the following.
ORDER The petition is allowed setting aside the rejection of the petitioner's appeal in terms of Annexure - C restoring the proceedings stipulating that the petitioner shall, without further notice appear before the Appellate
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HC-KAR
CNR: KAHC010582742026 NC: 2026:KHC:45957 WP No. 26493 of 2026
Authority on 30.09.2026 and further stipulating that, to meet all exigencies, the petitioner shall also file a self-certified copy of the impugned Adjudication Order on the first date of appearance.
Sd/- (B M SHYAM PRASAD) JUDGE
RB