BharatTaxGST

Live Rock Bangalore Private Limited vs. The Assistant Commissioner Of Commercial Taxes

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WP/38734/2025HC KarnatakaGSTCNR KAHC01080764202503 February 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. PRADYUMNA HEJIB, ADVOCATEFor Respondent: SRI. K. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:6219 WP No. 38734 of 2025 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. 38734 OF 2025 (T-RES) BETWEEN: LIVE ROCK BANGALORE PRIVATE LIMITED A COMPANY INCORPORATRAED UNDER THE COMPANIES ACT 2013 REP BY ITS DIRECTOR SHIR N SRINIVASAN S/O SHRI PNARAYANA SWAMY AGE ABOUT 52 YEARS HAVING OFFICE AT NO.74, SFS 4TH B CROSS, SECTOR B YELAHANAKA NEW TOWN BENGALURU - 560 016 …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-152 NO. 80/08, SAMAYA TOWERS TATA NAGAR MAIN ROAD BENGALURU-560092 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-9 BMTC BUILDING, Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:6219 WP No. 38734 of 2025 KORAMANGALA, BENGALURU-560095 …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ADJUDICATION

ORDER BEARING SL.NO.ACCT(LGSTO- 152)/DRC-07/2023-24/ORDER UNDER SECTION 73/2023-24 DTD. 30.04.2024 PASSED BY THE R-1 (ANNX-A).QUASH AS WELL AS ORDER IN FORM GST APL-02 DTD. 29.03.2025 PASSED BY THE R-2 REJECTING THE APPEAL (ANNX-B).

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER

1.

The petitioner has called in question correctness of the order of adjudication at Annexure-A. The petitioner has also called in question, the order of the Appellate Authority at Annexure-B dismissing the appeal on the ground of delay. HC-KAR NC: 2026:KHC:6219

2.

The petitioner submits that the order of adjudication is passed without any reply of the petitioner on record, which non reply, was due to lapse on the part of the staff and submits that an opportunity may be granted to take a stand on show cause notice on merits.

3.

It is noticed that the appeal is dismissed on the ground of delay. The order of adjudicating authority is also, in effect, an exparte order. Due to certain lapse on the part of the petitioner, no reply was made out to the show cause notice.

4.

Accepting the explanation for bonafide lapse, it would to be appropriate to set-aside the order at Annexure-A and remit the matter for fresh consideration. The petitioner to make out reply to the show cause notice. The petitioner to present himself before respondent No.1 without further notice, on 25.02.2026 as the order on appeal at HC-KAR NC: 2026:KHC:6219 Annexure-B is passed only on the aspect of delay, the validity of the order at Annexure-B itself is considered.

5.

All contentions are kept open. (S SUNIL DUTT YADAV) JUDGE GH List No.: 2 Sl No.: 41

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.