M/S R And S S Facility Services vs. Deputy Commissioner Of Commercial Taxes
Original PDF →Facts
The petitioner challenged an adjudication order dated 03-12-2025 passed by the Deputy Commissioner of Commercial Taxes under Sections 73(9), 50, and 122 of the KGST Act, 2017 and CGST Act, 2017, for the tax periods April 2021 to March 2022. The respondent raised a preliminary objection regarding the maintainability of the writ petition due to the availability of an alternative remedy under Section 107 of the CGST Act.
Held
The Court disposed of the writ petition, permitting the petitioner to file an appeal before the competent Appellate Authority against the impugned order within two weeks. The Appellate Authority was directed to consider the appeal on merits without raising the issue of delay, and the respondent was restrained from taking coercive action until the appeal is filed.
Key Issues
The primary issue was the maintainability of the writ petition due to the availability of an alternative remedy. A secondary issue was whether the petitioner should be granted relief to file an appeal despite potential delay and protection from coercive action.
Sections Cited
Section 73(9), Section 50, Section 122, 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 and learned A.G.A. on behalf of the respondent.
Petitioner is before this Court under Article 226 of the Constitution of India seeking for the following reliefs -
"(i) Issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Adjudication Order dated 03-12-2025 passed by the Deputy Commissioner of Commercial Taxes (Audit 4.1) Bengaluru, the respondent herein, in No.DCCT (Audit 4.1)/GST-ADJ/2025-26, under Sections 73(9), 50 and 122 of the KGST Act, 2017 and CGST Act, 2017 for the tax periods April 2021 to march 2022, in the case of the petitioner Annexure-A' HC-KAR NC: 2026:KHC:24651 (ii) and grant such other relief or reliefs as this Hon'ble Court may deem fit in the circumstances of the case, in the interest of justice."
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 would be delay in filing the appeal. He submits that, under the circumstances, some protection may be given to the 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 HC-KAR NC: 2026:KHC:24651
2025 at Annexure-A 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, respondent shall not take any coercive action. (S VISHWAJITH SHETTY) JUDGE
hnm List No.: 1 Sl No.: 18
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.