Bandigisab Maheboobsab Bijapur Vs Assistant Commissioner (Karnataka High Court)
The Karnataka High Court considered a writ petition seeking quashing of the appellate order dated 03.01.2025 passed in Appeal No. GST-462/2024-25/B-1065 and a direction to the authorities to decide the matter on merits.
The petitioner is a proprietorship concern registered under the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017. The dispute arose from the issuance of a show cause notice proposing cancellation of the petitioner’s GST registration. The registration was cancelled after the authority found the petitioner’s reply unsatisfactory. The petitioner thereafter filed an appeal under Section 107 of the CGST Act, which was rejected solely on the ground of limitation.
The High Court noted that an identical issue had already been considered in Writ Petition No.101618 of 2025, decided on 29.10.2025. In that case, the petitioner had contended that despite payment of the entire tax liability, the assessment was made and the appeal against it was rejected only on the ground of delay. The Court had observed that the issue was already covered by its earlier decision in Writ Petition No.107549/2024 disposed of on 21.01.2025 and by the Division Bench judgment in Writ Appeal No.100608/2025.
