BharatTaxGST

M/S. Swastik Metals vs. The Commissioner Of Commercial Taxes

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WP/2640/2026HC KarnatakaGSTCNR KAHC01004452202603 February 2026Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI. GOWRISHANKAR PRASAD H.R., ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:6220 WP No. 2640 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD 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, 2ND STAGE, 2ND CROSS MALUR TALUK, KOLAR DISTRICT KARNATAKA - 563 130 REP BY ITS PROPRIETOR SRI VIKASH KUMAR SHARMA S/O SITARAM SHARMA NO.208, 1ST MAIN ROAD, 6TH CROSS NISARGA LAYOUT SECTOR ZONE 1 BANNERGHATTA POST ANEKAL TALUK BANGALURU - 560 105 …PETITIONER (BY SRI. GOWRISHANKAR PRASAD H.R., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU - 560 009 2. THE COMMERCIAL TAX OFFICER (VIGILANCE)-43, 3RD FLOOR, VTK-2, RAJENDRANAGAR, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:6220 WP No. 2640 of 2026 KORAMANGALA, BENGALURU - 560 047. 3. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-04, 6TH 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 HC-KAR NC: 2026:KHC:6220 ORAL ORDER

1.

The 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.

2.

The 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.

3.

The 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 HC-KAR NC: 2026:KHC:6220 proceedings and take their stand on merits as regards the show cause notice and explain the mis-match of ITC.

4.

Perused 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.

5.

Taking 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 HC-KAR NC: 2026:KHC:6220 before respondent No.2 without further notice, on 25.02.2026. Accordingly, petition is disposed of.

6.

All contentions are kept open.

7.

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

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.