Full Judgment Text
- 1 -
NC: 2026:KHC:13391
WP No. 6156 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
TH
DATED THIS THE 4 DAY OF MARCH, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 6156 OF 2026 (T-RES)
BETWEEN:
1. M/S MERCK LIFE SCIENCE PRIVATE LIMITED
HAVING OFFICE AT NO.50A, RING ROAD,
PEENYA 2ND PHASE,
BENGALURU,
KARNATAKA - 560 058,
COMPANY REGISTERED UNDER
COMPANIES ACT, 1956
REPRESENTED BY ITS
AUTHORIZED SIGNATORY,
CHETHAN MANJUNATHA,
AGED ABOUT 39 YEARS,
RESIDING AT NO.818,
PARVA, 4TH BLOCK,
6TH STAGE, BANASHANKARI,
CHIKKEGOWDANAPALYA,
BENGALURU - 560 062.
…PETITIONER
Digitally
signed by
VIDYA G R
Location:
HIGH COURT
OF
KARNATAKA
(BY SRI. G. SHIVADASS, SENIOR ADVOCATE FOR
SRI. PRASHANTH SABARISH SHIVADASS., ADVOCATE)
AND:
1. ADDITIONAL COMMISSIONER OF CENTRAL TAX,
BENGALURU NORTH-WEST COMMISSIONERATE,
OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
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NC: 2026:KHC:13391
WP No. 6156 of 2026
HC-KAR
CENTRAL EXCISE AND SERVICE TAX,
GST COMMISSIONERATE,
BENGALURU NORTH-WEST, 2ND FLOOR,
SOUTH WING,
B.M.T.C BUS STAND COMPLEX,
SHIVAJINAGAR,
BENGALURU,
KARNATAKA - 560 051.
2. SUPERINTENDENT,
OFFICE OF THE COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH-WEST COMMISSIONERATE,
2ND FLOOR, SOUTH WING,
B.M.T.C BUS STAND COMPLEX,
SHIVAJINAGAR,
BENGALURU,
KARNATAKA - 560 051.
…RESPONDENTS
(BY SRI. ARAVIND V CHAVAN, ADVOCATE)
*
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO (A) TO ISSUE
ORDER(S), DIRECTIONS, WRIT(S) IN THE NATURE OF
CERTIORARI OR ANY OTHER WRIT QUASHING THE ORDER IN
ORIGINAL BEARING SL.NO.54/ADC/BNW/2024-25/BNW
HAVING DIN-20250157YX000000B2DD DATED 27.01.2025
ALONG WITH DRC-07 DATED 03.02.2025 PASSED BY THE
RESPONDENT NO.1 ENCLOSED AT ANNEXURE-A AND
ANNEXURE A1 RESPECTIVELY TO THE EXTENT PREJUDICIAL TO
THE INTEREST OF THE PETITIONER AS BEING WITHOUT
AUTHORITY OF LAW AND WITHOUT JURISDICTION AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
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NC: 2026:KHC:13391
WP No. 6156 of 2026
HC-KAR
ORAL ORDER
The petitioner has called in question the validity of
the Order-in-Original at Annexure-A and A1. The petitioner
has also sought for setting aside of the notice of demand
for arrears at Annexure-B. Certain other reliefs have also
been sought for. The petitioner is aggrieved by the Order-
in-Original dated 27.01.2025 and the summary order on
03.02.2025.
2. Learned Senior Counsel appearing for the
petitioner submits that the petitioner was required to file
an appeal but has approached this Court in light of the
delay, as the Appellate Authority may not be in a position
to condone the delay extending the period of 90 days and
extendable period of one month thereafter. It is admitted
that the non-filing of the appeal was due to lapse of the
internal auditor and necessary steps have been taken as
against the auditor in terms of the show-cause notice
issued at Annexure-X. It is submitted that such lapse of
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WP No. 6156 of 2026
HC-KAR
internal auditor has resulted in the present circumstances,
warranting filing of a writ petition before this Court.
3. It is fairly admitted that the grievance requires
to be adjudicated by way of an appeal instead of the
present proceedings. It is submitted that the petitioner
came to know of the passing of the order only on the
recovery notice being issued on 23.12.2025. It is
submitted that thereafter, upon enquiry, the internal
auditor has consented to the lapse on his part. It is to be
noticed that the request of the petitioner is only to enable
him to file an appeal and to direct the Appellate Authority
to take up the appeal by overlooking the delay.
4. The power under Article 226 could be exercised
in circumstances where justice would be a casualty. Taking
note of the delay of about nine months and also noticing
that the petitioner fairly admits the lapse of the internal
auditor, against whom certain internal proceedings have
been initiated, it will be appropriate to consider the
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WP No. 6156 of 2026
HC-KAR
financial implications and undue hardship if the order is
allowed to stay and in light of the same pass appropriate
directions.
5. Accordingly, in the peculiar facts of the case, if
the appeal is filed within a period of three weeks from the
date of receipt of the certified copy of the order, the
appeal to be entertained without raising any objection on
ground of delay. All other contentions are kept open.
6. The petitioner to pay a cost of Rs.25,000/-
(Rupees Twenty Five Thousand Only) to the Karnataka
Advocates Clerks Benevolent Trust, High Court Building,
Bengaluru.
7. Accordingly, the petition is disposed of . It is
made clear that the order is passed under the peculiar
facts of the present case.
Sd/-
(S SUNIL DUTT YADAV)
JUDGE
SHS
NC: 2026:KHC:13391
WP No. 6156 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
TH
DATED THIS THE 4 DAY OF MARCH, 2026
BEFORE
THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 6156 OF 2026 (T-RES)
BETWEEN:
1. M/S MERCK LIFE SCIENCE PRIVATE LIMITED
HAVING OFFICE AT NO.50A, RING ROAD,
PEENYA 2ND PHASE,
BENGALURU,
KARNATAKA - 560 058,
COMPANY REGISTERED UNDER
COMPANIES ACT, 1956
REPRESENTED BY ITS
AUTHORIZED SIGNATORY,
CHETHAN MANJUNATHA,
AGED ABOUT 39 YEARS,
RESIDING AT NO.818,
PARVA, 4TH BLOCK,
6TH STAGE, BANASHANKARI,
CHIKKEGOWDANAPALYA,
BENGALURU - 560 062.
…PETITIONER
Digitally
signed by
VIDYA G R
Location:
HIGH COURT
OF
KARNATAKA
(BY SRI. G. SHIVADASS, SENIOR ADVOCATE FOR
SRI. PRASHANTH SABARISH SHIVADASS., ADVOCATE)
AND:
1. ADDITIONAL COMMISSIONER OF CENTRAL TAX,
BENGALURU NORTH-WEST COMMISSIONERATE,
OFFICE OF THE COMMISSIONER OF CENTRAL TAX,
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NC: 2026:KHC:13391
WP No. 6156 of 2026
HC-KAR
CENTRAL EXCISE AND SERVICE TAX,
GST COMMISSIONERATE,
BENGALURU NORTH-WEST, 2ND FLOOR,
SOUTH WING,
B.M.T.C BUS STAND COMPLEX,
SHIVAJINAGAR,
BENGALURU,
KARNATAKA - 560 051.
2. SUPERINTENDENT,
OFFICE OF THE COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH-WEST COMMISSIONERATE,
2ND FLOOR, SOUTH WING,
B.M.T.C BUS STAND COMPLEX,
SHIVAJINAGAR,
BENGALURU,
KARNATAKA - 560 051.
…RESPONDENTS
(BY SRI. ARAVIND V CHAVAN, ADVOCATE)
*
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO (A) TO ISSUE
ORDER(S), DIRECTIONS, WRIT(S) IN THE NATURE OF
CERTIORARI OR ANY OTHER WRIT QUASHING THE ORDER IN
ORIGINAL BEARING SL.NO.54/ADC/BNW/2024-25/BNW
HAVING DIN-20250157YX000000B2DD DATED 27.01.2025
ALONG WITH DRC-07 DATED 03.02.2025 PASSED BY THE
RESPONDENT NO.1 ENCLOSED AT ANNEXURE-A AND
ANNEXURE A1 RESPECTIVELY TO THE EXTENT PREJUDICIAL TO
THE INTEREST OF THE PETITIONER AS BEING WITHOUT
AUTHORITY OF LAW AND WITHOUT JURISDICTION AND ETC.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV
- 3 -
NC: 2026:KHC:13391
WP No. 6156 of 2026
HC-KAR
ORAL ORDER
The petitioner has called in question the validity of
the Order-in-Original at Annexure-A and A1. The petitioner
has also sought for setting aside of the notice of demand
for arrears at Annexure-B. Certain other reliefs have also
been sought for. The petitioner is aggrieved by the Order-
in-Original dated 27.01.2025 and the summary order on
03.02.2025.
2. Learned Senior Counsel appearing for the
petitioner submits that the petitioner was required to file
an appeal but has approached this Court in light of the
delay, as the Appellate Authority may not be in a position
to condone the delay extending the period of 90 days and
extendable period of one month thereafter. It is admitted
that the non-filing of the appeal was due to lapse of the
internal auditor and necessary steps have been taken as
against the auditor in terms of the show-cause notice
issued at Annexure-X. It is submitted that such lapse of
- 4 -
NC: 2026:KHC:13391
WP No. 6156 of 2026
HC-KAR
internal auditor has resulted in the present circumstances,
warranting filing of a writ petition before this Court.
3. It is fairly admitted that the grievance requires
to be adjudicated by way of an appeal instead of the
present proceedings. It is submitted that the petitioner
came to know of the passing of the order only on the
recovery notice being issued on 23.12.2025. It is
submitted that thereafter, upon enquiry, the internal
auditor has consented to the lapse on his part. It is to be
noticed that the request of the petitioner is only to enable
him to file an appeal and to direct the Appellate Authority
to take up the appeal by overlooking the delay.
4. The power under Article 226 could be exercised
in circumstances where justice would be a casualty. Taking
note of the delay of about nine months and also noticing
that the petitioner fairly admits the lapse of the internal
auditor, against whom certain internal proceedings have
been initiated, it will be appropriate to consider the
- 5 -
NC: 2026:KHC:13391
WP No. 6156 of 2026
HC-KAR
financial implications and undue hardship if the order is
allowed to stay and in light of the same pass appropriate
directions.
5. Accordingly, in the peculiar facts of the case, if
the appeal is filed within a period of three weeks from the
date of receipt of the certified copy of the order, the
appeal to be entertained without raising any objection on
ground of delay. All other contentions are kept open.
6. The petitioner to pay a cost of Rs.25,000/-
(Rupees Twenty Five Thousand Only) to the Karnataka
Advocates Clerks Benevolent Trust, High Court Building,
Bengaluru.
7. Accordingly, the petition is disposed of . It is
made clear that the order is passed under the peculiar
facts of the present case.
Sd/-
(S SUNIL DUTT YADAV)
JUDGE
SHS