BharatTaxGST

Additional Commissioner Of Central Tax vs. M/S Hotel Pai Vista

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WA/1108/2026HC KarnatakaGSTCNR KAHC01024356202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND4 pages
For Respondent: SRI. G CHIDANANDA URS, ADV

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Heard together (2 matters)

WA No. 1108 of 2026
WP NO.38277/2025

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:23114-DB WA No. 1108 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. 1108 OF 2026 (T-RES) BETWEEN: ADDITIONAL COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE MYSURU, S1 & S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSURU-570 011. …APPELLANT (BY SRI. ARAVIND V CHAVAN, ADV.) AND: M/S. HOTEL PAI VISTA (A UNIT OF PAI VAIBHAV HOTELS INDIA PVT. LTD.) (REGISTERED VIDE GST REGN NO:29AAACP9282G3ZZ) BANGALORE-NILGIRI ROAD, OPP: KSRTC BUS STAND, MYSURU-570 001 (REP. BY ITS AUTHORIZED SIGNATORY). …RESPONDENT (BY SRI. G CHIDANANDA URS, 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.38277/2025 DATED 17/12/2025 AND B) PASS SUCH OTHER SUITABLE ORDERS. 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:23114-DB WA No. 1108 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.38277/2025 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Sections 74 of the CGST Act dated 20.06.2025, and Order-in-Original dated 03.12.2025. 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:23114-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.

3.

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

b) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.38277/2025 is set aside.

c) The Order-in-Original dated 03.12.2025 is restored and show cause notice dated 20.06.2025 also stands restored. HC-KAR NC: 2026:KHC:23114-DB d) The respondent is provided six weeks time from the day this Order is uploaded on the website of this Court to avail the remedy of statutory appeal.

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

f) 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.: 46

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