M/S P. V. KADAM AND SONS vs THE COMMERCIAL TAX OFFICER
- Court
- Karnataka High Court
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HC-KAR
NC: 2026:KHC-D:16826
WP No. 101796 of 2026
CNR: KAHC020034942026
IN THE HIGH COURT OF KARNATAKA AT DHARWAD
TH
DATED THIS THE 9 DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE T.M.NADAF
WRIT PETITION NO.101796 OF 2026 (T-RES)
BETWEEN:
M/S. P.V. KADAM AND SONS
REP. BY ITS PROPRIETOR,
SRI. ABHIJEET S/O. DASHARATH KADAM,
AGE. 45 YEARS, CIVIL CONTRACTOR,
GURUKRUPA BUILDING, DIVEKAR COLONY,
YARNAL ROAD, AT NIPPANI-591237, DIST. BELAGAVI,
GSTIN - 29AABFP6548H1ZX
…PETITIONER
(BY SRI. H.R. KAMBIYAVAR, ADVOCATE)
AND:
1. THE COMMERCIAL TAX OFFICER,
(ENFORCEMENT)-5, NOTH ZONE,
TH
SUMOULYA-SOUDH, 4 FLOOR,
CLUB ROAD, BELAGAVI-590001.
2. JOINT COMMISSIONER OF COMMERCIAL TAXES
(APPEALS) BELAGAVI, SUMOULYA-SOUDH,
CLUB ROAD, BELAGAVI-590001.
3. THE STATE OF KARNATAKA,
REP. BY THE PRINCIPAL SECRETARY,
FINANCE DEPARTMENT,
GOVERNMENT OF KARNATAKA,
DR. B.R. AMBEDKAR VEEDHI,
BENGALURU-560001.
Digitally signed by
THEJAS KUMAR N
Location: High
Court of Karnataka,
Dharwad Bench
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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 HULMANI, ADVOCATE R4)
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 THE IMPUGNED ORDER BEARING NO.
IN APPEAL NO.APL/GST-340/2023-24/B-1402, DATED
23/12/2025 FOR THE TAX PERIOD 2017-18, PASSED BY
RESPONDENT NO.2 VIDE ANNEXURE-B, TO THE PETITION. (II)
ISSUE WRIT OF MANDAMUS OR LIKE IN THE NATURE OF
DIRECTING THE RESPONDENT NO.2 TO PASS THE ORDER ON
MERITS OF THE CASE. (III) 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
IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM: HON'BLE MR. JUSTICE T.M.NADAF
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WP No. 101796 of 2026
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ORAL ORDER
This Writ Petition is filed seeking following reliefs:
(i) Issue Writ of Certiorari or in the like nature
of Certiorari quashing the impugned order
bearing No. in Appeal No.APL/GST-
340/2023-24/B-1402, dated 23/12/2025 for
the tax period 2017-18, passed by
Respondent No.2 vide Annexure-B, to this
petition.
(ii) Issue Writ of Mandamus or like in the nature
of directing respondent No.2 to pass the
order on merits of the case.
(iii) 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.
2. Heard, Sri.H.R.Kambiyavar, learned counsel
appearing for the petitioner, Sri.Sharad V.Magadum,
learned Addl. Government Advocate appearing for
respondent Nos.1 to 3 and Sri.Girish Hulmani, learned
counsel appearing for respondent No.4.
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3. 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
Rs.7,20,494/- for the Assessment Year July-2017 to
March-2018, by means of adjudication order under
Sections 73(8), 73(9), 50 of the CGST/ KGST/ IGST Act,
2017 R/w Rule 142(1) of the CGST/ KGST/ IGST Rules,
2017. The same was the subject matter before the Joint
Commissioner of Commercial Taxes (Appeals), Belagavi
Division, Belagavi in Appeal No.GST-340/2023-24/B-1402
under Section 107(11) of the KGST Act, 2017. The
appellant failed to appear before the appellate authority to
advance its 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
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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.”
4. Sri.H.R.Kambiyavar, learned counsel appearing
for the petitioner submits that, dismissal of appeal for
non-appearance amounts to denial of audi alteram
partem. The first appeal is the statutory appeal provided
to urge the substantial right granted under the Statute. He
further submits that this Court, in catena of Judgments,
set-aside the order and remanded the matter by providing
opportunity to the persons placed similarly to that of the
petitioner and placed reliance on the order passed by the
Co-ordinate Bench of this Court in the case of BONDADA
ENGINEERING LIMITED VS. OFFICE OF THE
ASSISTANT COMMISSIONER OF CENTRAL TAX AND
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1
OTHERS . He further relied on the order passed by this
Court in the case of M/s.ANAND ALLUMINIUM WORKS
VS. THE ASSISTANT COMMISSIONER OF CENTRAL
2
TAX AND OTHERS , wherein this Court, considering the
similarity in the case to that of the Writ Petition in
BONDADA ENGINEERING LIMITED supra, allowed in
the Writ Petition, set aside the order passed by the
appellate authority and remanded the matter. The relevant
paragraphs of the said order, read as under:
“5. Learned counsel Sri H.R.Kambiyavar,
submits that dismissal for non-appearance
amounts to denial 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
1
W.P.No.26900/2024, disposed of on 20.03.2025
2
W.P.No.104589/2026, disposed of on 25.09.2026
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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.”
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6. A perusal of the order passed by the
appellate authority clearly shows that the
appellant 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.
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(ii) The impugned order dated 31.03.2026
passed in Appeal No.GST-533/2023-24 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 2017-2018 and dispose of the
appeal as expeditiously as possible within
an outer limit of 2 months from the date of
first appearance.
(vi) All rival contentions are left open.”
5. As stated above, sub-Section (12) of 107 of the
KGST Act, 2017 states that, the order of the Appellate
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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. The same is
lacking in the order impugned herein. That apart, the
appeal is a statutory remedy available to the petitioner,
both on facts & 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
(1) The Writ Petition is allowed and
remanded .
(2) The impugned order dated 23.12.2025
passed in Appeal No. GST-340/2023-24/B-
1402 vide Annexure-B, is set aside.
(3) The matter stands remanded to the
Appellate Authority to provide reasonable
opportunity to the petitioner to make out
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its case and decide the matter strictly
adhering to Sections 107(11) and (12) of
the KGST Act, 2017 and pass appropriate
order in accordance with law.
(4) Since the parties are before this Court, the
petitioner shall appear before the
Appellate Authority on 26.10.2026 and
make its submission on the merits of the
case and the Appellate Authority to
consider the same strictly adhering to
Sections 107(11) and (12) of the KGST
Act, 2017.
(5) Considering the Tax period i.e., 2017-18,
the Appellate Authority is requested to
dispose of the appeal as expeditiously as
possible, within an outer limit of 2 months
from the date of first appearance.
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(6) All rival contentions of the parties are left
open.
Sd/-
(T.M.NADAF)
JUDGE
TKN
CT: UMD
List No.: 1 Sl No.: 84