Dantaramakki Ajjappa Prakash vs. The Commissioner Of Commercial Taxes - Karnataka High Court, 01 April 2026

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC:17689 WP No. 8450 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 8450 OF 2026 (T-RES) BETWEEN: DANTARAMAKKI AJJAPPA PRAKASH AGE 45 YEARS 42, AK COLONY, BACK SIDE HOSA EXTENSION CHIKAMAGALURU - 577 101 REPRESENTED BY ITS PROPRIETOR SRI. DANTARAMAKKI AJJAPPA PRAKASH S/O D.A. AJJAPPA R/O. 613, APPAJI BUILDING IST CROSS, SHANKARAPURA CHIKAMAGALURU - 577 101. …PETITIONER (BY SRI GOWRISHANKAR PRASAD H.R, ADV.) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR BENGALURU - 560 009. 2. THE COMMERCIAL TAX OFFICER (AUDIT) OPP RTO OFFICE CHIKKAMAGALURU - 577 101. 3. THE ASST. COMMISSIONER OF COMMERCIAL TAXES LGSTO-250, VANIJYA THERIGE BHAVANA OPP RTO OFFICE, NEAR ZP CHIKKAMAGALURU - 577 101. Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:17689 WP No. 8450 of 2026 4. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) MALNAD DIVISION SHIVAMOGGA - 577 205. …RESPONDENTS (BY SMT. JYOTI M, HCGP) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INIDA PRAYING TO QUASH THE IMPUGNED TWO ORDERS I.E. BEARING NO. 288544/CTO (AUDIT) /CKM472022-23 DT. 13/07/2023 PASSED BY THE COMMERCIAL TAX OFFICER (AUDIT) WHO IS THE R2 IN ANNX- A AND ALSO THE ORDER IN ORIGINAL BEARING NO. 13/2024- 25 DTD. 05/04/2024 REF. NO. ACCT/LGSTO-250/CKM/T- G3/2023-24 PASSED BY THE ASST. COMMISSIONER OF COMMERCIAL TAXES, LGSTO-250, WHO IS THE R3 RESPONDENT IN ANNX-B FOR THE TAX PERIOD OF THE FINANCIAL YEAR 2018-19 AND CONSEQUENTLY ORDER DATED 17/01/2025 VIDE APPEAL NO. GST/AP-374/2024-25 PASSED BY THE 4TH RESPONDENT ANNX-C. THIS PETITION, COMING ON FOR PRELIMINAY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

Petitioner has sought for setting aside of the orders at Annexures-A and B.

Annexures-A and B are the orders passed under Section 73(9) of the Karnataka Goods and Services Tax Act, 2017 which are the adjudicatory orders. It is submitted that both the orders are ex-parte orders and HC-KAR NC: 2026:KHC:17689 non-participation in the proceedings are due to bonafide reasons.

It is noticed that though the petitioner had appeared in the audit proceedings, insofar as the show cause notice, no reply has been made. Thereafter, the orders of adjudication at Annexures-A and B have been passed, both of which are exparte orders. It is also noticed that the appeal preferred as against the order at Annexure-A. However, the appeal having been filed belatedly, the same has been rejected only on the ground that the appeal is filed beyond the prescribed period as stipulated under Section 107(1) of the KGST Act.

Petitioner submits that as the order at Annexure-B is also an ex-parte order and as the order at Annexure-C does not result in merger of the order at Annexure-A with the order of the appellate authority as the appellate authority has dismissed the appeal on the ground of delay, the orders at Annexures-A and B may be HC-KAR NC: 2026:KHC:17689 set aside and the matter may be remitted to the stage of reply to the show cause notice. It is further submitted by the learned counsel for the petitioner that pursuant to the orders of adjudication, there has been recovery.

Taking note that the orders at Annexures-A and B are admittedly orders passed without the benefit of reply to the show cause notice, considering the financial prejudice that would be caused if the orders are allowed to stand, it would be appropriate to set aside the orders at Annexures-A and B and remit the matter back to the stage of reply to the show cause notice.

In light of setting aside of the orders at Annexures-A and B, the notice to a third person at Annexure-G would have to be rescinded by the Authority forthwith.

Petitioner to appear before respondents 2 and 3 insofar as the proceedings are reopened by setting aside of orders at Annexures-A and B. Petitioner to appear HC-KAR NC: 2026:KHC:17689 before respondents 2 and 3 without further notice on 29.04.2026. All contentions are kept open.

Petitioner to pay costs of Rs.20,000/- to the Karnataka Advocate Clerks Benevolent Trust, High Court Building, Bangalore, insofar as the relief granted of setting aside of the order at Annexure-A as well as the order at Annexure-B.

Accordingly, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VP