Remanded

Live Rock Bangalore Private Limited v. the Assistant Commissioner of Commercial Taxes

Karnataka HC3 Feb 2026WP/38734/2025

Case brief

AI extract

What is this about?

The High Court of Karnataka quashed an ex-parte adjudication order and the subsequent appellate order dismissing an appeal on delay. The court accepted the petitioner's explanation for a bona fide lapse by the staff and remitted the matter for fresh consideration, directing the petitioner to present a reply.

What did the court decide?

Quashed the adjudication order and the appeal dismissal order; remitted the matter to the respondent to consider the reply on merits.

Live Rock Bangalore Private Limited Vs the Assistant… — GST and Indirect Tax | Karnataka HC (2026)

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NC: 2026:KHC:6219 WP No. 38734 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU

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DATED THIS THE 3^RD DAY OF FEBRUARY, 2026

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BEFORE

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THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 38734 OF 2025 (T-RES)

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BETWEEN:

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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 4^TH B CROSS, SECTOR B YELAHANAKA NEW TOWN BENGALURU - 560 016

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…PETITIONER

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(BY SRI. PRADYUMNA HEJIB, ADVOCATE)

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Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA

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AND:

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THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-152 NO. 80/08, SAMAYA TOWERS TATA NAGAR MAIN ROAD BENGALURU-560092

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THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-9 BMTC BUILDING,

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NC: 2026:KHC:6219 WP No. 38734 of 2025

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HC-KAR

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KORAMANGALA, BENGALURU-560095

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…RESPONDENTS

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(BY SRI. K. HEMAKUMAR, AGA)

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH IMPUGNED ADJUDICATION ORDER BEARING SL.NO.ACCT(LGSTO152)/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).

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THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

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ORAL ORDER

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The petitioner has called in question correctness of

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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.

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3 - NC: 2026:KHC:6219 WP No. 38734 of 2025

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HC-KAR

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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.

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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.

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Accepting the explanation for bonafide lapse, it would

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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

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NC: 2026:KHC:6219 WP No. 38734 of 2025

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HC-KAR

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Annexure-B is passed only on the aspect of delay, the validity of the order at Annexure-B itself is considered.

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All contentions are kept open.

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SD/(S SUNIL DUTT YADAV) JUDGE

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GH List No.: 2 Sl No.: 41

Live Rock Bangalore Private Limited v. the Assistant Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

Live Rock Bangalore Private Limited v. the Assistant Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

What the court decided

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