M/S. Rvr Projects Private Limited vs. The Joint Commissioner Of Commercial Taxes (Appeals)
Held
The High Court held that the time spent in prosecuting the application for rectification under Section 161 must be excluded while computing the limitation for filing an appeal under Section 107. Consequently, the Appellate Authority's order dismissing the appeal as time-barred was quashed, and the appeal was restored for reconsideration on merits.
Facts
The petitioner's appeal against an adjudication order passed under Section 73 was dismissed by the Appellate Authority under Section 107 for being beyond the 120-day limitation period. The petitioner had previously filed an application for rectification under Section 161, which was rejected, and the time spent on this application was not excluded by the Appellate Authority.
Key Issues
The key legal issue was whether the period spent pursuing a rectification application under Section 161 should be excluded when calculating the limitation period for filing an appeal under Section 107 of the GST Act.
Sections Cited
Section 73, Section 75(4), Section 107, Section 161
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010460712026 NC: 2026:KHC:45746 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 20928 OF 2026 (T-RES)
BETWEEN:
M/S. RVR PROJECTS PRIVATE LIMITED (REPRESENTED BY ITS DIRECTOR, MR. RAYALA SATYANARAYANA) D. NO. 435, GROUND, APARAJITHA, 7TH MAIN, BASAVESWARA BADAVANE, BALLARI, KARNATAKA - 583 201. PROPRIETORSHIP FIRM. …PETITIONER (BY SRI. VENKATANARAYANA G.M., ADVOCATE) AND:
THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), DAVANGERE DIVISION, 1ST FLOOR VANIJYA TERIGE BHAVAN, A BLOCK, OPP. BSNL OFFICE, DEVARAJ URS EXTENSION, P.B. ROAD, KARNATAKA 577 006. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-2, DAVANGERE, O/O THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-2, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010460712026 NC: 2026:KHC:45746 DAVANGERE, VANIJYA TERIGE BHAVAN, GROUND FLOOR, A BLOC
The judgment continues below.
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