Mr B S Rajashekhar vs. Union Of INDIA
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The petitioner challenged an ex parte assessment order imposing interest and penalty under Section 73(1) read with 73(9) and 50 of the KGST and CGST Acts. The petitioner sought to quash the order and waive the interest and penalty, acknowledging a delay in filing an appeal.
Held
The High Court, noting the alternative remedy under Section 107, disposed of the writ petition by permitting the petitioner to file an appeal before the competent authority within two weeks. It directed the Appellate Authority to consider the appeal on merits without regard to delay and restrained respondents from taking coercive action until the appeal is filed.
Key Issues
Whether a writ petition challenging an assessment order should be entertained when an alternative remedy of appeal is available, and if so, whether the petitioner should be allowed to file a delayed appeal.
Sections Cited
Section 73(1), Section 73(9), Section 50, Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER
Heard the learned counsel for the petitioner, learned DSGI for respondent No.1 and learned A.G.A. on behalf of the respondents No.2 and 3. 2. Petitioner is before this Court under Article 226 of the Constitution of India seeking for the following reliefs - HC-KAR NC: 2026:KHC:24652 "(i) Issue a writ of certiorari to quash the impugned order dated 29/12/2025 bearing no.DGSTO/DVG/DCCT-Audit-1/GST-S-73/2025-26 passed by the third respondent in so far as imposition of interest and penalty under section 73(1) read with 73(9) and 50 of the KGST Act, 2017 and CGST Act, 2017 vide Annexure-F and consequently direct the 3rd respondent to waive off the interest and penalty imposed in the impugned order dated 29/12/2025; (ii) Issue any other writ or order or direction that deems fit to grant in the circumstances of the case, in the interest of justice and equity."
Learned A.G.A. has raised a preliminary objection with regard to the maintainability of this Writ Petition on the ground that petitioner has an alternative and efficacious remedy of filing an appeal before the competent Authority under Section 107 of the Central Goods and Services Tax Act, 2017. 4. Learned counsel for the petitioner submits that impugned assessment order is an ex parte order, and therefore, there is a delay in filing the appeal. He submits that, under the circumstances, some protection may be given to the HC-KAR NC: 2026:KHC:24652 petitioner and he may be permitted to file an appeal before the Appellate Authority.
Said submission is placed on record.
Writ Petition is disposed of permitting the petitioner to file an appropriate appeal before the competent Authority as against the impugned assessment order dated 29.12.2025 at Annexure-F within a period of two weeks from the date of receipt of a copy of this order and if such an appeal is filed, the Appellate Authority shall consider the same on merits without going to the question of delay in filing the appeal. Till the petitioner submits / files his appeal before the Appellate Authority, as aforesaid, respondents shall not take any coercive action till then. (S VISHWAJITH SHETTY) JUDGE
hnm List No.: 1 Sl No.: 21
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.