M/S. Bean And Beyond Consultants vs. The Superintendent Of Central Tax
Original PDF →The petitioner has called in question the Adjudication Order dated 30.12.2025 as per Annexure-F, which is under Section 74 of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 [for short, ‘the Act’] while seeking directions to the appellate authority to accept the petitioner’s appeal against the Order-in-Original and adjudicate the same on merits.
Sri Halesh R. Gavimath, the learned counsel for the petitioner, submits that if limitation as envisaged under Section 107 (1) of the Act is computed from the date of the order, the appeal could be belated but if the limitation is reckoned from the date on which the petitioner is communicated with the impugned order,
the appeal will be in time. The learned counsel emphasizes that without considering the same the appellate authority has not registered the appeal presented by the petitioner. Sri Aravind V. Chavan, a HC-KAR
CNR: KAHC010520892026 NC: 2026:KHC:42070 WP No. 23952 of 2026
learned standing counsel for the respondents who accepts notice, is heard on the terms upon which the petition must be disposed.
This Court on a reading of Section 107(1) and Section 107(4) of the Act must observe that the limitation must be computed from the date the decision or the order under the Act is communicated to the Registered Taxable Person. If the appellate authority has not accepted the petitioner's appeal overlooking this aspect, this Court is of the opinion that: the petition must be disposed of with liberty to the petitioner to file a certified copy of this Order with the appellate authority, and the appellate authority must be called upon to list the appeal for hearing on the question of limitation in the light of the petitioner's case that the appeal is within limitation when HC-KAR
CNR: KAHC010520892026 NC: 2026:KHC:42070 WP No. 23952 of 2026
computed from the date of communication of the impugned order.
The petition stands disposed of in terms of the afore observing that all questions otherwise on merits of the Adjudication Order are left open to be considered. (B M SHYAM PRASAD) JUDGE
SA Ct:sr
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.