M/S. K R K Marketing vs. Joint Commissioner
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
“a) Set aside the impugned order dated 30.06.2025 bearing No.JCCT (Appeals)-3/T.No.496/2024-25 passed by the 1st respondent under Section 107(4) of the GST Act, 2017 flouting the principles of natural justice at Annexure-A by issuing a Writ of Certiorari and direct the 1st respondent to restore and admit the appeal filed by the petitioner against the rectification order dated 31.01.2025 of the 2nd respondent order passed in CTO(A)- 3.6/T.No.418/2024-25 at Annexure-A1 and hear it on its merits, by issuing a writ of mandamus;
b) Grant any other relief or reliefs as this Hon’ble Court deems fit in the facts and circumstances of present case, in the interest of justice and equity.”
Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. HC-KAR NC: 2025:KHC:51957
A perusal of the material on record will indicate that aggrieved by the adjudication order dated 28.08.2024, the petitioner filed a rectification application, which was partially allowed vide order dated 31.01.2025 and communicated to the petitioner on 24.02.2025. Aggrieved by the rectification order to the extent that it rejected the claim of the petitioner partially, the petitioner filed an appeal on 14.03.2025, which was dismissed summarily by the First Appellate Authority vide impugned order dated 30.06.2025 on the ground that the appeal was barred by limitation. In this context, a perusal of the impugned order will indicate that respondent No.1 – Appellate Authority has miscalculated the period of limitation without appreciating that the material on record clearly indicated that appeal was well within limitation / within the meaning of Section 107(1) and 107(4) of the KGST Act warranting interference by this Court in the present petition.
In the result, I pass the following: ORDER
(i) The petition is hereby allowed. HC-KAR NC: 2025:KHC:51957 (ii) The impugned order at Annexure – A dated 30.06.2025 passed by respondent No.1 is hereby set aside.
(iii)
The appeal filed by the petitioner before the respondent No.1 – Appellate Authority is held to be within limitation / time and not barred by limitation as wrongly held by the Appellate Authority. (iv) Matter is remitted back to respondent No.1 – Appellate Authority for reconsideration on merits and without reference to the period of limitation which stands concluded in favour of the petitioner by this order. (S.R.KRISHNA KUMAR) JUDGE
SV List No.: 2 Sl No.: 127
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.