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.
