Vishal Durgadas Jaiwant Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court)
The Karnataka High Court considered a writ petition challenging an order dismissing a statutory appeal as time-barred under Section 107 of the CGST Act, 2017. The petitioner had originally challenged an order passed under Section 73 of the CGST and SGST Acts by the Commercial Tax Officer. However, the appellate authority dismissed the petitioner’s appeal on the ground that it had been filed beyond the prescribed limitation period. Aggrieved by this rejection, the petitioner approached the High Court.
The petitioner contended that the delay in filing the appeal was neither wilful nor deliberate and that an affidavit explaining the delay had been submitted along with the appeal. The petitioner stated that the Input Tax Credit (ITC) had been claimed based on a genuine tax invoice dated 06.02.2020 issued by a supplier. Subsequently, the petitioner learned that the supplier had failed to upload the invoice in GSTR-1, resulting in a mismatch and rejection of the ITC claim. The petitioner had issued a legal notice to the supplier on 25.11.2021 requesting compliance but received no response. The petitioner further stated that he believed the discrepancy would be rectified by the supplier and that the delay in filing the appeal occurred due to this belief, limited awareness of procedural requirements, and lack of professional legal assistance.
