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.
