Case Law Details
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.
The Court also directed that until the petitioner filed the appeal, the respondent should not take any coercive action against the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
Heard the learned counsel for the petitioner and learned A.G.A. on behalf of the respondent.
2. Petitioner is before this Court under Article 226 of the Constitution of India seeking for the following reliefs –
“(i) Issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Adjudication Order dated 03-12-2025 passed by the Deputy Commissioner of Commercial Taxes (Audit 4.1) Bengaluru, the respondent herein, in No.DCCT (Audit 4.1)/GST-ADJ/2025-26, under Sections 73(9), 50 and 122 of the KGST Act, 2017 and CGST Act, 2017 for the tax periods April 2021 to march 2022, in the case of the petitioner Annexure-A
(ii) and grant such other relief or reliefs as this Hon’ble Court may deem fit in the circumstances of the case, in the interest of justice.”
3. Learned A.G.A. has raised a preliminary objection with regard to the maintainability of this Writ Petition on the ground that petitioner has an alternative and efficacious remedy of filing an appeal before the competent Authority under Section 107 of the Central Goods and Services Tax Act, 2017.
4. Learned counsel for the petitioner submits that impugned assessment order is an ex parte order, and therefore, there would be delay in filing the appeal. He submits that, under the circumstances, some protection may be given to the petitioner and he may be permitted to file an appeal before the Appellate Authority.
5. Said submission is placed on record.
6. Writ Petition is disposed of permitting the petitioner to file an appropriate appeal before the competent Authority as against the impugned assessment order dated 03.12.2025 at Annexure-A within a period of two weeks from the date of receipt of a copy of this order and if such an appeal is filed, the Appellate Authority shall consider the same on merits without going to the question of delay in filing the appeal. Till the petitioner submits/files his appeal before the Appellate Authority, as aforesaid, respondent shall not take any coercive action.
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