BharatTaxGST

M/S. Sri Venkateswara Developers vs. The Joint Commissioner Of Commercial Taxes (Appeals)-8

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WP/6358/2026HC KarnatakaGSTCNR KAHC01014042202603 March 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. ANNAMALAI S., ADVOCATEFor Respondent: SRI. K. HEMA KUMAR, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:12935 WP No. 6358 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 6358 OF 2026 (T-RES) BETWEEN: 1. M/S. SRI VENKATESWARA DEVELOPERS, A REGISTERED PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING DIRECTOR, SRI. A.V.E. ADITHYA REDDY, S/O MR. VIJAYA KUMAR REDDY, AGED 31 YEARS, OFFICE AT: NO. 51, LE PARC RICHMONDE, RICHMOND ROAD, BENGALURU-560 025 REGISTERED UNDER GST ACT WITH GSTIN-29AAFFS1671N1ZN …PETITIONER (BY SRI. ANNAMALAI S., ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-8, NO. 641, 6TH FLOOR, BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560095. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-4.8, DGSTO-04, CABIN NO. 09, 5TH FLOOR, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:12935 WP No. 6358 of 2026 BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BANGALORE-560095. …RESPONDENTS (BY SRI. K. HEMA KUMAR, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER UNDER SECTION 107(11) OF THE KGST ACT, 2017 DATED 20.01.2026 BEARING ORDER NO. ZD2901261097376 AND GST.AP.NO.365/25-26 ISSUED BY THE RESPONDENT NO.1 FOR THE TAX PERIOD APRIL 2020 TO MARCH 2021 HEREIN MARKED AS ANNEXURE - A 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 sought for setting aside the order at Annexure-A, whereby the appeal filed under Section 107(11) of the Karnataka Goods and Services Tax Act, 2017 came to be rejected while noticing that the appellant has failed to utilise the opportunities of being heard that was granted.

2.

A perusal of the order would indicate that the appeal has been disposed of without adjudication, in light HC-KAR NC: 2026:KHC:12935 of the non-appearance of the petitioner in the appeal proceedings despite opportunities for personal hearing having been granted.

3.

Learned counsel for the petitioner submits that the order at Annexure-A may be set aside and the matter remitted for fresh consideration. It is submitted that the petitioner would demonstrate the grounds made out in the appeal memorandum if an opportunity is granted.

4.

Perused the order at Annexure-A. It is forthcoming from the order that there has been no adjudication with regards to the grounds of appeal raised and the appeal was dismissed only on the ground that the petitioner herein did not appear before the authority despite the opportunities granted.

5.

It will be appropriate to afford an opportunity to the petitioner by setting aside the order at Annexure-A. The petitioner is put on terms and shall deposit 10% of the additional tax demanded. Such payment to be made within HC-KAR NC: 2026:KHC:12935 a period of four weeks. The tax so paid would be subject to adjudication. All contentions on merits are kept open.

6.

The petitioner to appear before respondent No.1 without further notice on 07.04.2026. Needless to state, if the petitioner does not avail of the opportunity granted by this Court on the date fixed, the indulgence granted by this Court will stand rescinded.

7.

Upon remand, the petitioner is at liberty to make out his case by filing written submissions and make request for personal hearing.

8.

Accordingly, the writ petition is disposed of. (S SUNIL DUTT YADAV) JUDGE SHS

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.