Atharv Enterprises Vs JCIT (Karnataka High Court)
Summary: The Karnataka High Court partly allowed the writ petition filed by Atharv Enterprises challenging the dismissal of its GST appeal on the ground of limitation. The petitioner had challenged an order dated 15.10.2025 passed under Section 73(9) read with Rule 142(5) of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017. Against that order, the petitioner preferred an appeal under Section 107 of the Act before the Joint Commissioner on 27.03.2026 and also paid a pre-deposit of ₹39,972/-. Since the appeal was filed belatedly, an application seeking condonation of delay was also submitted.
The Appellate Authority, by order dated 04.07.2026 in Appeal No. GST-1231/25-26/B-446, dismissed the appeal on the ground that the delay exceeded the permissible period for condonation. The petitioner consequently approached the High Court seeking quashing of the appellate order and the acknowledgement dated 07.07.2026, together with a direction to the Appellate Authority to consider the appeal on merits.
The Court noted that the order-in-original was dated 15.10.2025 and the appeal was filed on 27.03.2026, resulting in a delay of 163 days. Under Section 107(1) of the GST Act, an appeal is required to be filed within three months from the date of communication of the order. Under Section 107(4), the Appellate Authority may condone delay for a further period of one month where sufficient cause is established. In the present case, the appeal was presented 43 days beyond the condonable period contemplated under Section 107(4).
