M/S SONU PUMPS AND SPARES vs THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
- Court
- Karnataka High Court
- 1 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
IN THE HIGH COURT OF KARNATAKA AT DHARWAD
TH
DATED THIS THE 16 DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE T.M.NADAF
WRIT PETITION NO.108457 OF 2026 (T-RES)
BETWEEN:
M/S. SONU PUMPS AND SPARES,
REP. BY ITS PROPRIETOR,
SRI. MAHENDARSINGH B.CHOUHAN,
AGE. 48 YEARS,
CCP-972, MATHAVALE COMPLEX,
MALIAALLI CORNER, RAVIVAR PETH,
BELAGAVI-590002,
GSTIN: 29AKXPCO720E1ZA
…PETITIONER
(BY SRI. H.R. KAMBIYAVAR, ADVOCATE)
AND:
1. THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES, (AUDIT - 3)
TH
SUMOULYA-SOUDHA, 5 FLOOR,
CLUB ROAD, BELAGAVI-590001.
2. JOINT COMMISSIONER OF COMMERCIAL TAXES
(APPEALS) BELAGAVI DIVISION, BELAGAVI,
SUMOULYA-SOUDHA, CLUB ROAD, BELAGAVI-590001.
3. THE STATE OF KARNATAKA,
REP. BY THE PRINCIPAL SECRETARY,
FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA,
DR. B.R. AMBEDKAR VEEDHI, BENGLAURU-560001.
4. GOVERNMENT OF INDIA,
MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
RAJPATH MARG, ‘E’ BLOCK,
CENTRAL SECRETARIAT, NEW DELHI, DELHI-110011.
…RESPONDENTS
(BY SRI. SHARAD V.MAGADUM, AGA FOR R1 TO R3;
SRI. GIRISH HULAMANI, ADVOCATE FOR CGC FOR R4)
Digitally signed by
THEJAS KUMAR
N
Location: High
Court of
Karnataka,
Dharwad Bench
- 2 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA, PRAYING TO (I) ISSUE WRIT OF
CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING AN
IMPUGNED EX-PARTE ORDER DTD: 04/04/2026, BEARING NO. IN
APPEAL NO. GST-294/2024-25 ARN NO. AD290524064852R, FOR
THE TAX PERIOD F.Y. 2019-20 VIDE ANNEXURE-B PASSED BY THE
RESPONDENT NO.2. (II) PASS SUCH OTHER ORDER OR FURTHER
ORDERS AS THIS HON’BLE COURT MAY DEEMS FIT IN THE FACTS
AND CIRCUMSTANCES OF THIS CASE, IN THE INTEREST OF JUSTICE
AND EQUITY.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE T.M.NADAF
ORAL ORDER
Heard, Ms.Amruta Allannavar, learned counsel
appearing for the petitioner, Sri.Sharad V. Magadum,
learned AGA appearing for respondent Nos.1 to 3 and
Sri.Girish Hulmani, learned counsel on the panel of CGST –
respondent No.4.
2. Since the lis involved in this Writ Petition is
covered with the judgment of Coordinate Bench of this
Court in W.P.No.107961/2026 disposed of on 28.09.2026,
this matter is taken up for final disposal with the consent
of both the parties.
- 3 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
3. This Writ Petition is filed seeking the following
reliefs:
“(i) Issue Writ of Certiorari or in the like nature of
Certiorari quashing an impugned ex-parte order dtd:
04/04/2026, bearing No. in Appeal No. GST-
294/2024-25 ARN No. AD290524064852R, for the tax
period F.Y. 2019-20 vide ANNEXURE-B passed by the
Respondent No.2.
(ii) Pass such other Order or further Orders as this
Hon’ble Court may deems fit in the facts and
circumstances of this case, in the interest of justice
and equity.”
4. Facts germane to file the present petition are as
under:
4.1 A demand notice came to be issued demanding
a sum of Rs.3,79,786/- for the Assessment Year 2019-20.
An appeal was filed under Section 107 of the KGST Act,
2017 before the Appellate Authority i.e., Joint
Commissioner of Commercial Taxes Appeals, Belagavi
Division, Belagavi, in Appeal No.GST 294/24-25. The said
appeal came to be dismissed for non-appearance of the
appellant.
- 4 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
4.2 The order passed by the Appellate Authority
reads as under:
“Herein also, the Appellant has neither appeared nor
has given any response to the opportunities given for
being heard. In view of the above discussion, the Appeal
becomes liable to be dismissed for non-appearance.
Further, inspite of the non-appearance of the
Appellant, the contentions in the Grounds of Appeal were
perused. The contentions of the Appellant were verified
with the documents available, the information available
in the department portal etc. On verification of the said
documents & information; and in the absence of
evidence submitted by the Appellant, this office found no
reason to interfere with the impugned order of the
Respondent.
Hence, the Appeal stands Dismissed.”
5. Ms.Amruta submits that non-providing
opportunity to submit the case against the notice on
demand amounts to curtailment of principles of natural
justice, more especially the audi alteram partem . She
further submits that this Court in catena of judgments, set
aside the order and remanded the matter to the Appellate
Authority by providing an opportunity to the persons
placed similarly as that of the petitioner. One such
identical matters considered by the Coordinate Bench of
- 5 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
this Court in W.P.No.26900/2024 disposed of on
23.02.2025.
6. She further submits that the same has been
relied on by the Coordinate Bench in
W.P.No.107961/2026. The relevant paragraphs are read
as under:
“4. The lis involved in this matter is in a narrow
compass. It is the case of the petitioner that the
original authority passed an order demanding a sum
of ₹2,86,521/-. This was the subject matter before the
Joint Commissioner of Commercial Taxes (Appeals),
Belagavi Division, Belagavi in Appeal No.GST-
682/2025-26 under Section 107(11) of the KGST Act,
2017. The appellant failed to appear before the
appellate authority to advance his arguments.
Recording the same, the appellate authority dismissed
the appeal for non-appearance. The order passed by
the appellate authority reads as follows:
“Herein also, the appellant has neither appeared nor
has given any response to the opportunities given for being
heard. In view of the above discussion, the Appeal becomes
liable to be dismissed for non-appearance.
Further, inspite, of the non-appearance of the
Appellant, the contentions in the Grounds of Appeal were
perused. The contentions of the Appellant were verified with
the documents available, the information available in the
department portal etc. On verification of the said documents &
information; and in the absence of evidence of the Appellant,
this office found no reason to interfere with the impugned
order of the Respondent.
Hence, the Appeal stands Dismissed.”
5. Learned counsel Sri H.R.Kambiyavar, submits
that dismissal for non-appearance amounts to denial
- 6 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
of audi alteram partem. A principle enshrined under
the doctrine of principles of natural justice. He further
submits that this Court, in the catena of judgments
set aside the order and remanded the matter by
providing opportunity to the persons placed similarly
that of the petitioner. One such identical matter
considered by the Co-ordinate Bench of this Court is in
W.P.No.26900 of 2024 disposed of on 20.03.2025 in
the case of Bondada Engineering Limited v. Office
of the Assistant Commissioner of Central Tax and
others .
This Court allowed in the petition afore, set
aside the order passed by the appellate authority and
remanded the matter. The relevant paragraphs read
as under:
4. A perusal of the impugned order at Annexure-F
“
dated 19.04.2023 will indicate that respondent No.2-
Appellate Authority has proceeded to dismiss the appeal for
non-prosecution. Though respondent No.2-Appellate
Authority has assigned various other reasons for dismissing
the appeal, having regard to the fact that the appeal was
dismissed for non-prosecution, it would be necessary to
adopt a justice oriented approach and in order to provide
one more opportunity to the appellant/petitioner to
prosecute the appeal on merits, I deem it just and
appropriate to set aside the impugned order at Annexure-F
dated 19.04.2023 and remit the matter back to the
Appellate Authority for re-consideration afresh in
accordance with law.
5. In the result, I proceed to pass the following:
ORDER
(i) Writ petition is allowed in part;
(ii) Order-in-appeal at Annexure-F dated
19.04.2023 is set aside; the matter is remitted back to
respondent No.2- Appellate Authority for reconsideration
afresh in accordance with law;
(iii) Petitioner to appear before respondent No.2-
Appellate Authority on 21.04.2025 without awaiting further
notice from respondent No.2.
(iv) All rival contentions of the parties are left
open and no opinion is expressed on merits/demerits of the
rival contentions.”
6. A perusal of the order passed by the
appellate authority clearly shows that the appellant
- 7 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
has not appeared before the Tribunal. However, the
Tribunal on the available records, documents available
in the portal and in the absence of evidence submitted
by the appellant, stated that no reason is found to
interfere with the impugned order passed by the
original authority and dismissed the appeal. As per
Section 107(12) of the KGST Act, 2017, the appellate
authority is required to follow the procedure
contemplated in the said provision. Section 107(12) of
the KGST Act, 2017 reads as under:
“Section 107. Appeals to Appellate Authority.-
(12) The order of the Appellate Authority disposing
of the appeal shall be in writing and shall state the points
for determination, the decision thereon and the reasons for
such decision.”
7. The same is lacking in the order impugned
herein that apart the appeal is a statutory remedy
available to the petitioner both on facts and law and
denial of statutory right amounts to denial of
substantial right of the petitioner. In that view of the
matter, this Court proceedings to pass the following :
ORDER
(i) The writ petition is allowed.
(ii) The impugned order dated 22.07.2026
passed in Appeal No.GST-682/2025-26 is set aside.
(iii) Matter stands remanded to the appellate
authority to provide reasonable opportunity to the
petitioner to make out his case and decide the matter
strictly adhering to Section 107(11) and (12) of the
KGST Act, 2017 and pass appropriate order in
accordance with law.
(iv) Since the parties are before this Court, the
petitioner shall appear before the concerned appellate
authority on 12.10.2026 and make his submission on the
merits of the case and appellate authority to consider the
same strictly in adherence to Section 107(11) and (12)
of the KGST Act, 2017.
(v) The appellate authority is requested to
dispose of the matter considering the Tax period 2021-
2022 and dispose of the appeal as expeditiously as
- 8 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
possible within an outer limit of 2 months from the date
of first appearance.
(vi) All rival contentions are left open.
7. A perusal of the order passed by the Appellate
Authority clearly shows that the order is against the
provision under Section 107 of the Act, more especially
sub-sections (7), (8), (9) and (12) of Section 107 of the
KGST Act, 2017.
8. Sub-sections (7), (8), (9) and (12) of Section
107 of the KGST Act, 2017, reads as under:
“ 107. Appeals to Appellate Authority.
(1)xxxxxx
(2)xxxxxx
(3)xxxxxx
(4)xxxxxx
(5)xxxxx
(6)xxxxx
(7) Where the appellant has paid the amount
under sub-section (6), the recovery proceedings for
the balance amount shall be deemed to be stayed.
(8) The Appellate Authority shall give an
opportunity to the appellant of being heard.
(9) The Appellate Authority may, if sufficient cause
is shown at any stage of hearing of an appeal, grant
time to the parties or any of them and adjourn the
hearing of the appeal for reasons to be recorded in
writing: Provided that no such adjournment shall be
- 9 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
granted more than three times to a party during
hearing of the appeal.
(10)xxxx
(11)xxxx
(12) The order of the Appellate Authority disposing
of the appeal shall be in writing and shall state the
points for determination, the decision thereon and the
reasons for such decision.”
9. In that view of the matter, the contents stated
in sub section (12) of Section 107 of the Act, are lacking in
the order passed by the Appellate Authority. In the result,
this Court proceeds to pass the following:
ORDER
i. The Writ Petition is allowed .
ii. The impugned order dated 04.03.2026
in Appeal No. GST294/2024-25 is set
aside.
iii. The matter stands remanded to the
Appellate Authority to provide
reasonable opportunity to the petitioner
to make out his case and decide the
- 10 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
matter strictly adhering to Section 107
sub sections (11) and (12) of the KGST
Act, 2017, and pass appropriate order in
accordance with law. However, subject
to payment of cost of Rs.10,000/-
payable to the Army Women’s Welfare
Association (AWWA) Corpus Fund within
one week from today. Petitioner to
submit the acknowledgment for having
paid the costs with the Registry as well
as before the concerned Appellate
Authority.
iv. Since the parties are before this Court,
the petitioner shall appear before the
concerned Authority on 29.10.2026
and make submission on the merits of
the case and the Appellate Authority to
consider the same strictly in adherence
- 11 -
HC-KAR
NC: 2026:KHC-D:17316
WP No. 108457 of 2026
CNR: KAHC020185442026
to Section 107 sub sections (11) and
(12) of the KGST Act, 2017.
v. The Appellate Authority is requested to
dispose of the appeal considering the
tax period, as expeditiously as possible
within an outer limit of two months from
the date of first appearance.
vi. All rival contentions are left open.
Sd/-
(T.M.NADAF)
JUDGE
SRA
CT: UMD
List No.: 1 Sl No.: 9