Case Law Details
Jaganu S/O Punnu Jadhav Vs Asssistant Commissioner of Commercial Taxes (Karnataka High Court)
The Karnataka High Court allowed a writ petition challenging dismissal of a GST appeal on the ground of delay. The petitioner sought quashing of the show cause notice dated 29.09.2023, the adjudication order dated 26.12.2023, and the appellate order dated 30.08.2024. The petitioner submitted that the appeal had been filed with a delay of 60 days beyond the statutory limitation period of 120 days and that the appellate authority dismissed the appeal solely on the ground of delay without examining the matter on merits. Reliance was placed on earlier orders of the High Court in similar cases where delay had been condoned and matters remanded for fresh consideration. The Additional Government Advocate did not dispute the submissions. The Court observed that the petitioner had filed the appeal immediately after becoming aware of the impugned order. Referring to earlier decisions passed in similar circumstances, including M/s Dandin Motors vs. Joint Commissioner of Commercial Tax (Appeal), the Court condoned the delay, quashed the appellate order dated 30.08.2024, and remanded the matter to the appellate authority for consideration of the appeal on merits. The petitioner was directed to appear before the appellate authority on 14.05.2026 without awaiting further notice.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
Heard the learned counsel for the petitioner and learned Additional Government Advocate for respondent Nos.1 and 2.
2. This writ petition under Article 226 of the Constitution of India is filed seeking the following reliefs:
“1) Issue a writ or such other order in the nature of certiorari to quash the show cause notice dated 29.09.2023 bearing No. ACCT/ LGSTO-450/ VJP/ DRC- 01/2023-24/ B-9619 issued by the 1st respondent produced Annexure-B.
2. Issue a writ or such other order in the nature of certiorari to quash the order dated 26.12.2023 bearing no. ACCT/ LGSTO-450/ VJP/ SEC-73(9) order -26AsV/ s3B/ 2023-24/ B-11547 passed by the 1st respondent produced Annexure-C.
3. Issue a writ or such other order in the nature of certiorari to quash the order dated 30.08.2024 passed in appeal no. GST-266/ 2024-25/ passed by the 2nd respondent produced Annexure-D.
4. Pass such other orders as this honourable Court deems fit to grant.”
3. Learned counsel for the petitioner submits that there was a delay of 60 days beyond the statutory limitation period of 120 days in filing the appeal. The appellate authority has dismissed the appeal only on the ground of delay. He has placed reliance on the order passed by this Court in WP No.201034/2026 disposed of on 17.03.2026 and submits that in identical circumstances, this Court has allowed the writ petition and has remitted the matter to the appellate authority to consider the appeal on merits.
4. Learned Additional Government Advocate, who has appeared for respondents does not dispute the aforesaid submission.
5. The case of the petitioner is that he had filed the appeal immediately after he came to know about the impugned order. It is under these circumstances, there is a delay of beyond the period of 120 days in challenging the original order.
6. Under similar circumstances, this Court in W.P.No. 200975/2025, disposed of on 28.03.2025, in the case of M/s Dandin Motors vs. Joint Commissioner of Commercial Tax (Appeal) and another has allowed the writ petition and after condoning the delay has remitted the matter to respondent No.2 to consider the appeal on merits. Accordingly, the following:
ORDER
i. Writ petition is allowed.
ii. The impugned order at Annexure-D dated 30.08.2024 passed by respondent No.2 bearing Appeal No.GST-266/2024-25 is quashed.
iii. The delay in filing the appeal is condoned and the matter is remanded to respondent No.2 with a direction to dispose of the appeal on merits.
iv. The petitioner is directed to appear before respondent No.2 on 14.05.2026, without awaiting further notice from respondent No.2.
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