BharatTaxGST

Southernstar Digital Communications Private Limited vs. The Joint Commissioner Of Commercial Taxes (Appeals)-9

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WP/1472/2026HC KarnatakaGSTCNR KAHC01003210202604 February 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. PRADYUMNA HEJIB., ADVOCATEFor Respondent: SMT. JYOTHI M. MARADI, HCGP

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:6390 WP No. 1472 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF FEBRUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 1472 OF 2026 (T-RES) BETWEEN: 1. SOUTHERNSTAR DIGITAL COMMUNICATIONS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 REPRESENTED BY ITS DIRECTOR SHRI BHASKAR SRINIVASA AGED 57 YEARS, HAVING OFFICE AT NO. 19 MAHALASA KRUPA, AMARJYOTHI LAYOUT SANJAY NAGAR, BENGALURU - 560 094 EMAIL: SRIVATSALAW@GMAIL.COM PHONE: + 91 89714 70774 … PETITIONER (BY SRI. PRADYUMNA HEJIB., ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-9 6TH FLOOR, BMTC BUS STAND TTMC COMPLEX, KORAMANGALA BENGALURU-560 095 Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:6390 WP No. 1472 of 2026 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-150 NO. 80, 2ND FLOOR, SAMAYA TOWERS KODIGEHALLI MAIN ROAD, TATA NAGAR, BENGALURU-560 092 … RESPONDENTS (BY SMT. JYOTHI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH IMPUGNED ORDER BEARING NO. ZD290525096814S (GST A.P. 360/24-25) DATED 27.05.2025 PASSED BY THE R1 (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 Petitioner has challenged the order dated 27.05.2025 at Annexure-A, whereby the appeal came to be dismissed due to non-appearance of the petitioner.

2.

Perusal of the order would indicate that the petitioner not having appeared before the appellate authority, proceedings and hearing remained inconclusive. It is further observed that despite all opportunities HC-KAR NC: 2026:KHC:6390 granted, petitioner has failed to make his appearance and avail of such opportunity and in light of non-appearance,

the appeal came to be dismissed while observing that it is only in the presence of the appellant that it is practicable for the authority to appreciate the case of the appellant.

3.

Learned counsel for the petitioner submits that the lapse on the part of the petitioner was due to bonafide reasons and the Court may pass appropriate orders putting the petitioner on terms.

4.

Taking note that the rights of the petitioner could be prejudiced if there is no adjudication on merits, despite lapse of the petitioner, it would be appropriate to afford one more opportunity by remanding the matter for fresh consideration before the 1st respondent. However, in light of the closure of proceedings due to lapse on the part of the petitioner, petitioner to pay costs of Rs.15,000/- to the High Court Legal Services Committee. Petitioner to also deposit 10% of the tax amount before the HC-KAR NC: 2026:KHC:6390 Department. The petitioner to appear without further notice before respondent No.1 on 25.02.2026. Needless to state, if the petitioner does not avail of such opportunity, he would be disentitled of the indulgence granted by the Court.

5.

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

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.