Nadagouda Roadlines Pvt. Ltd. Vs Assistant Commissioner of Commercial Taxes (Audit) (Karnataka High Court)
Karnataka HC Quashes GST Appeal Rejection Because No Reasons Were Assigned for Denying Delay Condonation; Karnataka HC Sets Aside GST Appellate Order Because Delay Application Was Rejected Without Proper Consideration; Karnataka HC Orders Fresh Hearing Because GST Delay Condonation Plea Was Rejected Mechanically; Karnataka HC Remands GST Appeal Because Appellate Authority Failed to Apply Mind to Delay Explanation
The petitioner filed a writ petition before the Karnataka High Court seeking to quash a show cause notice dated 20.02.2025 issued under the CGST Act, 2017 and an appellate order dated 04.05.2026 rejecting an application for condonation of delay and dismissing the appeal.
The respondents had issued show cause notices along with Form DRC-01 for the tax period 2020-21. The petitioner submitted replies to the notices. Subsequently, an order under Section 73(9) of the CGST Act, 2017 was passed on 20.02.2025. Aggrieved by the order, the petitioner filed an appeal before the appellate authority along with an application seeking condonation of delay of 371 days.
The petitioner argued that sufficient cause had been shown for the delay and contended that the appellate authority rejected the application without assigning reasons. Reliance was placed on the Supreme Court decision in Collector Land Acquisition, Anantnag vs. Mst. Katiji and a coordinate bench decision of the Karnataka High Court.
