Additional Commissioner Of Central Tax vs. M/S Sam Tours And Travels - Karnataka High Court, 24 April 2026

Heard together (2 matters)

WA No. 793 of 2026

WP NO.32572/2024

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:23101-DB WA No. 793 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. 793 OF 2026 (T-RES) BETWEEN: 1. ADDITIONAL COMMISSIONER OF CENTRAL TAX BENGALURU WEST GST COMMISSIONERATE, BMTC BUILDING, 1ST FLOOR, TTMC COMPLEX, BMTC BUS STAND BANASHANKARI, BENGALURU-570 070. 2. JOINT COMMISSIONER OF CENTRAL TAX, MYSURU AUDIT COMMISSIONERATE, 1ST FLOOR, JSS TOWERS, BANASHANKARI 3RD STAGE, BENGALURU - 560 085. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: M/S. SAM TOURS AND TRAVELS SOLE PROPRIETORSHIP NO.4140, 11TH CROSS, 2ND MAIN, 80 FEET ROAD, GIRINAGAR, 4TH PHASE, BANASHANKARI 3RD STAGE, BENGALURU - 560 085. REP. BY ITS SOLE PROPRIETOR, SHRI RAMACHANDRA NAVEEN, S/O RANGAPPA RAMACHANDRA. …RESPONDENT (BY SRI. MOHAN MAIYA, ADV.) THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A) SET ASIDE THE ORDER PASSED BY THE Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23101-DB WA No. 793 of 2026 LEARNED SINGLE JUDGE IN WP NO.32572/2024 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: 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.32572/2024 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Section 74 of the CGST Act dated 05.07.2021 and Order-in-Original dated 31.01.2025. 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- HC-KAR NC: 2026:KHC:23101-DB Original is passed in pursuance to the show cause notice under Section 74 of the Act, we deem it appropriate to 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.32572/2024 is set aside. HC-KAR NC: 2026:KHC:23101-DB (iii) The Order-in-Original 31.01.2025 is restored and show cause notice dated 05.07.2021 also stands restored.

(iv) 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.

(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.: 28