M/S Nirmithi Kendra Bengaluru Rural District vs. State Of Karnataka
Held
The Court held that the officer who hears the arguments on merits must be the one to decide the appeal. The impugned order was quashed for this procedural irregularity.
Facts
The petitioner challenged an Order-in-Appeal passed by the Joint Commissioner of Commercial Taxes. The grievance was that the officer who heard the arguments on merits was different from the officer who passed the final order.
Key Issues
Whether an appellate order can be passed by an officer who did not hear the arguments on merits. This concerns the principle of natural justice in appellate proceedings.
Sections Cited
Section 107(11)
AI-generated summary — verify with the full judgment below
- 1 -
HC-KAR
CNR: KAHC010531762026 NC: 2026:KHC:44614 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 23986 OF 2026 (T-RES) BETWEEN: M/S NIRMITHI KENDRA BENGALURU RURAL DISTRICT 2ND FLOOR, BENGALURU RURAL, ZILLA PANCHAYAT, K.G ROAD, BENGALURU-560009 REPRESENTED BY, SHRLMOHAN KUMAR S. PROJECT DIRECTOR …PETITIONER (BY SRI. ANIL KUMAR B., ADVOCATE) AND:
STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560001 VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010531762026 NC: 2026:KHC:44614
THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560009
THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-9, 6TH FLOOR, KORAMANGALA BMTC BUS DEPOT COMPLEX, BENGALURU-560095
THE DEPUTY COMMISSIONER OF COMMERCIA
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.