BharatTaxGST

Stalwart Alloys INDIA LTD. vs. State Of Karnataka

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WP/38520/2025HC KarnatakaGSTCNR KAHC01081466202527 January 2026Bench: S SUNIL DUTT YADAV6 pages
For Petitioner: SMT. AAKRITI, ADVOCATE FOR SRI. PRAKYAT J.S., ADVOCATEFor Respondent: SMT. JYOTHI M. MARADI, HCGP

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Before: SHRI UTTAM SINGH,

The petitioner has called in question the correctness of the order at Annexure-AF, whereby the department in exercise of power under Section 108 (1) of Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017 has stayed the operation of the order in appeal GST.AP.No.48/2022-23 dated 30.09.2023 passed by the Joint Commissioner of Commercial Taxes.

2.

In terms of the order passed by the Joint Commissioner of Commercial Taxes at Annexure-R, the appeal filed by the petitioner came to be partly allowed by modifying the order passed by the competent authority by confirming penalty under Section 129(1)(a) of the CGST Act, 2017. 3. Learned counsel for the petitioner submits that subsequent to such order, petitioner has sought for refund as evidenced by Annexure-S and despite lapse of considerable time, no order has been passed and instead HC-KAR NC: 2026:KHC:4213 order at Annexure-A has been passed without notice to the petitioner and even subsequent to the order at Annexure- AF, no notice was issued.

4.

Learned High Court Government Pleader submits that the revision petition would be disposed of as per law. It is further submitted that the contention of non-receipt of notice may not be appropriate as normally notice would be sent through email.

5.

However, it would be appropriate that the revision proceedings are directed to be disposed of expeditiously, as the order of stay would operate prejudicially to the interest of the petitioner as asserted. Accordingly, the petition is disposed of. The proceedings relating to the revision filed against the appeal of the Joint Commissioner vide Order No.SMR-1/GST/BNG/STAY/2025- 26 is directed to be disposed of by respondent No.7 within a period of four weeks from the date of receipt of certified copy of the order. All contentions are kept open. HC-KAR NC: 2026:KHC:4213

6.

Learned counsel for the petitioner further submits that they would not press for the relief at Annexure-X.

7.

As regards the order at Annexure-X, all contentions may be kept open in light of the plea. Liberty is reserved to seek appropriate redressal as against such order as per law. Accordingly, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE MCR

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.