R And S S Facility Services Vs Deputy Commissioner of Commercial Taxes (Karnataka High Court)
Karnataka HC Declines Writ Relief Because Alternative GST Appeal Remedy Was Available; Karnataka HC Allows Delayed GST Appeal Consideration Because Assessment Order Was Ex Parte; Karnataka HC Relegates Assessee to Statutory Remedy Because Effective Appeal Mechanism Exists Under GST Law.
In this case, the petitioner challenged an adjudication order dated 03.12.2025 passed by the Deputy Commissioner of Commercial Taxes under Sections 73(9), 50 and 122 of the KGST Act and CGST Act for the tax periods April 2021 to March 2022.
Before the Karnataka High Court, the respondent raised a preliminary objection regarding the maintainability of the writ petition, contending that the petitioner had an effective alternative remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017.
The petitioner submitted that the impugned assessment order was an ex parte order and that there could be delay in filing the statutory appeal. The petitioner therefore sought protection from coercive action and permission to approach the appellate authority.
The Karnataka High Court disposed of the writ petition by permitting the petitioner to file an appeal before the competent appellate authority against the impugned order within two weeks from receipt of the Court’s order. The Court further directed that if such appeal was filed within the stipulated period, the appellate authority should consider it on merits without examining the question of delay in filing the appeal.
