Sri Perumal Tirupathi vs. The Joint Commissioner
Held
The Court, adopting a justice-oriented approach, set aside the impugned orders and remitted the matter back to the assessing authority. The petitioner was granted one more opportunity to submit a reply to the show-cause notice.
Facts
The petitioner failed to submit a reply to a show-cause notice due to bonafide reasons and unavoidable circumstances. Consequently, an order confirming a demand was passed, and a subsequent appeal was dismissed as barred by limitation.
Key Issues
Whether the petitioner should be granted an opportunity to contest the proceedings despite missing deadlines due to bonafide reasons and unavoidable circumstances.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54130 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 36896 OF 2025 (T-RES) BETWEEN: SRI PERUMAL TIRUPATHI AGED ABOUT 54 YEARS, O, HAIHOLE-POST, AGED ABOUT 54 YEARS, BHARATHI NAGAR, SHIVAMOGGA-577202, GSTIN: 29ADSPT4461B1Z5 …PETITIONER (BY SRI. SIDDARAJU M., ADVOCATE AND SRI. S.B.HALLI ADVOCATE) AND:
THE JOINT COMMISSIONER, OF COMMERCIAL TAXES, (APPEAL) MALAND DIVISION, SHIVAMOGGA-577202. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-2), SHIVAMOGGA-577202. …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA HC-KAR NC: 2025:KHC:54130 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE RESPONDENT NO-2 UNDER SECTION 73(9) OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017/ CENTRAL GOODS AND SERVICES TAX ACT, 2017 VIDE REFERENCE NO. ZD2908040912434, DATED 26/08/2024, VIDE ANNEXURE-A, AND ETC.
THIS PETIT
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