The High Court permitted the petitioner to file a reply to the show cause notice after setting aside an ex-parte order that rejected the appeal due to delay.
The order at Annexure-B was set aside and the matter remitted to the stage of reply to the show cause notice.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2026:KHC:1950 WP No. 38162 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF JANUARY, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 38162 OF 2025 (T-RES)
BETWEEN:
MRS. JAMUNA, AGED ABOUT 41 YEARS, PROPRIETOR, M/S. ANITHA TRADERS, NO.24/2, ANITHA NIVAS, 2ND MAIN ROAD, HD KOTE-571 114.
&PETITIONER
(BY SRI. PRASANNA B R., ADVOCATE)
AND:
Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA
&RESPONDENTS
(BY SMT. JYOTHI M. MARADI, HCGP)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER IN FORM GST APL-02 DATED 07.04.2025 PASSED BY THE R1, THE JOINT COMMISSIONER OF
NC: 2026:KHC:1950 WP No. 38162 of 2025
HC-KAR
COMMERCIAL TAXES (APPEALS), MYSURU DIVISION, MYSURU VIDE ANNEXURE-F.
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 called in question the correctness of the order at Annexure-F. Annexure-F is the order which would indicate that the appeal would stand rejected in light of "delay in submission of appeal=.
submit that it is not a case of an ex-parte order insofar as the show cause notice was served and opportunity for
NC: 2026:KHC:1950 WP No. 38162 of 2025
HC-KAR
personal hearing was fixed. It is submitted that petitioner has not availed of the opportunity.
NC: 2026:KHC:1950 WP No. 38162 of 2025
HC-KAR
day fixed, indulgence granted to the petitioner by way of setting aside the order at Annexure-B would stand revoked.
Accordingly, petition is disposed of .
Sd/(S SUNIL DUTT YADAV) JUDGE
MCR
2 issues framed by the court
Whether the ex-parte order rejecting the appeal due to delay in submission should be set aside to afford an opportunity for reply.
Whether the petitioner was denied a proper hearing opportunity necessitating remittal to the stage of reply to the show cause notice.
2 provisions across 1 enactments
Mrs. Jamuna
The Joint Commissioner of Commercial Taxes (Appeals) Mysuru Division
The Deputy Commissioner of Commercial Taxes Audit (03), Mysuru
S Sunil Dutt Yadav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
