Sunrise Crop Science Vs Commercial Tax Officer (Karnataka High Court)
Summary : The Karnataka High Court partly allowed the writ petition filed by Sunrise Crop Science challenging the Joint Commissioner’s order dismissing its GST appeal as time-barred. The appeal concerned an order dated 16.12.2023 passed by the Commercial Tax Officer under Section 73(9) of the Central Goods and Services Tax Act, 2017. That order was communicated to the petitioner on 26.12.2023, whereas the appeal was filed on 09.07.2024. The Court recorded that Section 107(1) provides three months from communication of the order to appeal, while Section 107(4) permits the Appellate Authority to condone a further one month on satisfactory reasons. The appeal was filed 84 days beyond these combined periods and was consequently dismissed on 18.10.2025.
The petitioner explained that medical ailments and prescribed bed rest caused the delay. An additional affidavit setting out these reasons, supported by a medical certificate, was placed before the Court. Considering this explanation, the factual aspects sought to be asserted in the appeal, and its judgment in Simplex Infrastructures Ltd. v. Joint Commissioner of Central Tax, the Court considered it expedient to afford the petitioner another opportunity to prosecute the appeal.
The Court set aside the appellate rejection order dated 18.10.2025, condoned the delay and restored the appeal to the Joint Commissioner’s file. It directed the petitioner to appear before the Joint Commissioner on 02.11.2026 at 11.00 a.m. without further notice. Following that appearance, the authority must adjudicate the appeal in accordance with law after providing an adequate opportunity of hearing. All contentions on the merits were kept open.
Cases Discussed
- Simplex Infrastructures Ltd. v. Joint Commissioner of Central Tax (Karnataka High Court) — The Court referred to this judgment while granting the petitioner another opportunity to prosecute the appeal. The supplied Notes record: “W.P.No.104931/2026, dated 09.07.2026, NC:2026:KHC-D:272”; however, no corresponding in-text note marker is present.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
1. The present writ petition is filed seeking for the following reliefs:
“i. Issue Writ of Certiorari or in the like nature of Certiorari quashing the Impguned Order bearing Appeal No.GST-413/2024-25 ARN NO.AD290724007385X ORDER DTD 18/10/2025, vide Annexure-B passed by respondent No.2.
ii. Pass such other Order or further Orders as this Hon’ble Court may deems fit in the facts and circumstances of this case, in the interest of justice and equity.”
2. Being aggrieved by the order dated 16.12.2023 (Annexure-A to the writ petiton) passed under Section 73(9) of the Central Goods and Services Tax Act, 20171 by respondent No.1-Commercial Tax Officer2 the petitioner preferred an appeal [Appeal No.GST-413/2024-25 ARN No.290724007385X] under Section 107 of the Act before respondent No.2-Joint Commissioner. The said appeal was filed on 09.07.2024 i.e., after 206 days of the order dated 16.12.2023.
3. It is forthcoming from the record that the said order dated 16.12.2023 was communicated to the petitioner on 26.12.2023. The appeal under Section 107(1) of the Act is to be filed within three months from the date of communication of the order. Further Section 107(4) of the Act empowers the Appellate Authority to condone the delay upto the period of one month beyond the period of three months, provided satisfactory reasons are made out.
4. Accordingly, it is clear that the appeal filed by the petitioner has been filed 84 days after the period as contemplated under Sub-section (1) and Sub-section (4) of Section 107 of the Act. Hence, the Joint Commissioner vide the impugned order dated 18.10.2025 (Annexure-B to the writ petition) dismissed the appeal filed by the petitioner. Being aggrieved, the present writ petition is filed.
5. Learned counsel for the petitioner submits that the delay in preferring the appeal before the Joint Commissioner was due to the fact that the petitioner was suffering from medical ailments and was advised bed rest. An additional affidavit of the petitioner is also filed setting out the said reasons and the medical certificate is also annexed along with the said affidavit.
6. Having regard to the reason for the delay in filing the appeal by the petitioner; as also since various factual aspects are sought to be asserted in the appeal filed by the petitioner; keeping in mind the judgment of this Court in the case of Simplex Infrastructures Ltd. v. Joint Commissioner of Central Tax it is expedient that the petitioner be afforded another opportunity to prosecute the appeal before the Appellate Authority.
7. Hence, the following:
ORDER
(i) The writ petition is partly allowed;
(ii) The order dated 18.10.2025 passed in Appeal No.GST-413/2024-25 ARN No.AD290724007385X by respondent No.2-Joint Commissioner (Annexure-B to the writ petition) is set aside; the delay in filing the said appeal before the respondent No.2 is hereby condoned and the said appeal is restored to its file;
(iii) The petitioner shall appear before respondent No.2-Joint Commissioner in the said appeal on 02.11.2026 at 11.00 a.m., without requirement of any further notice being issued in this regard;
(iv) Consequent to the appearance of the petitioner, the respondent No.2-Joint Commissioner shall adjudicate the appeal in accordance with law, after providing the petitioner an adequate opportunity of hearing; Consequent to the appearance of the petitioner, the respondent No.2-Joint Commissioner shall adjudicate the appeal in accordance with law, after providing the petitioner an adequate opportunity of hearing;
(v) All contentions of the parties on the merits of the matter are kept open.
Notes:
1 Hereinafter referred to as ‘Act’
2 Hereinafter referred to as ‘CTO’
3 W.P.No.104931/2026, dated 09.07.2026, NC:2026:KHC-D:272
