The Assistant Commissioner Of Central Tax vs. Smt. Anusuya. M. R. - Karnataka High Court, 24 April 2026

Heard together (2 matters)

WA No. 922 of 2026

WP NO.38053/2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC:23102-DB WA No. 922 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 922 OF 2026 (T-RES) BETWEEN: THE ASSISTANT COMMISSIONER OF CENTRAL TAX S1 AND S2, VINAYA MARGA SIDDHARTHA NAGAR, MYSORE RURAL DIVISION, MYSURU-570011. …APPELLANT (BY SRI. ARAVIND V CHAVAN, ADV.) AND: SMT. ANUSUYA. M. R. W/O M.P. RAMARAJU AGED ABOUT 73 YEARS NO.1, BLOCK 11, WEBS ROAD, KODAGU, MADIKERI-571 201 REGISTERED UNDER GST ACT WITH GSTIN-29AECPA8146D1ZS …RESPONDENT (BY SRI. VENKATESH G., ADV.) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A. SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.38053/2025 (T-RES) DATED 17.12.2025 AND B. PASS SUCH OTHER SUITABLE ORDERS AS THIS HONBLE COURT DEEMS FIT ON THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23102-DB WA No. 922 of 2026 CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This writ appeal by the Revenue under Section 4 of the Karnataka High Court Act, is directed against the learned Single Judge’s order dated 17.12.2025 in W.P.No.38053/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice dated 25.07.2024 issued under Section 74 of the CGST/KGST Act 2017 and Order-in-Original dated 19.12.2024. 2. This Court by order dated 24.04.2026 in W.A.No.1751/2024 and Connected Appeals, allowed the Writ Appeals and restored the show cause notice and Orders in Original. The decision rendered therein would aptly apply to the present appeal also. Since the Order-in- Original is passed in pursuance to the show cause notice under Section 74 of the Act, we deem it appropriate to HC-KAR NC: 2026:KHC:23102-DB provide liberty to the respondent herein to file statutory appeal within the time to be prescribed by this Court. Having regard to the limited power vested in the appellate authority to condone the delay, coupled with the fact that the respondent had been diligently pursuing the remedy by way of writ petition, we deem it appropriate, while relegating the respondent to the statutory remedy of appeal, to grant six weeks' time to file such appeal. If such appeal is filed within the time granted hereinabove, the appellate authority shall consider the same on merits without raising the plea of limitation.

Hence, the following: ORDER (i) Writ appeal is allowed.

(ii) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.38053/2025 is set aside. HC-KAR NC: 2026:KHC:23102-DB (iii) The Order-in-Original dated 19.12.2024 is restored and show cause notice dated 25.07.2024 also stands restored.

(iv) The respondent is provided six weeks time from the date of this order is uploaded on the website of this Court to avail the remedy of statutory appeal.

(v) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation.

(vi) The Appellate Authority also shall hear the appeal on merits, if the appeal is filed within the time stated above. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE MPK CT:bms List No.: 2 Sl No.: 31