Buildtek Polymers PVT LTD vs. Additional Commissioner - Karnataka High Court, 18 November 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC:47511 WP No. 11446 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 11446 OF 2025 (T-RES) BETWEEN: BUILDTEK POLYMERS PVT. LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956 HAVING REGSITERED OFFICE AT 5TH CROSS, NO.17, SRINIVASA NILAYA, KEMPEGOWDANAGAR, CHAMARAJPET BENGALURU URBAN KARNATAKA – 560 019 REPRESENTED HEREIN BY ITS CHIEF FINANCIAL OFFICER MR. K. A. NAGENDRA KUMAR …PETITIONER (BY SRI. MADHU H.S., FOR SMT. TANMAYEE RAJKUMAR, ADVOCATES) AND: 1. ADDITIONAL COMMISSIONER CENTRAL TAX (APPEALS) MYSURU, S-1 AND S-2, VINAYA MARGA, SIDDHARTHA NAGAR MYSURU – 570 011 2. SUPERINTENDENT OF CENTRAL TAX RANGE AWD - 4 DIVISION - WEST DIVISION – 4, COMMISSIONERATE – BENGLURU WEST BENGALURU – 560 070 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:47511 WP No. 11446 of 2025 THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARING THAT THE APPEAL FILED BY THE PETITIONER IN A. NO. 75/JULY/2023/BW/ADC/JC/GST (ANNEXURE-H1 AND H2) BEFORE THE 1ST RESPONDENT WAS WITHIN THE TIME LIMIT STIPULATED UNDER SECTION 107(1) OF THE GST ACT AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs:- (i) Declaring that the appeal filed by the Petitioner in A. No. 75/JULY/2023/BW/ADC/JC/GST (Annexure-H1 and H2) before the 1ST Respondent was within the time limit stipulated under section 107(1) of the GST Act. (ii) Quashing the Order-in-Appeal No. MYS-ADC/JC (A)- 200/2024-25-GST dated 31.01.2025 passed by the 1st Respondent (Annexure-K) rejecting the appeal in A. No. 75/JULY/2023/BW/ADC/JC/GST; (iii) Restoring the appeal in A. No 75/JULY/2023/BW/ADC/JC/GST (Annexure-H1 and H2) to file of the 1st Respondent with a direction that the same be heard on merits;

In the alternative, HC-KAR NC: 2025:KHC:47511 (iv) Quashing the order No.07/2023-Tran-02/AWD4 dated 23.02.2023 (Annexure-F) passed by the 2nd Respondent; and (v) Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interest of justice and equity.”

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

A perusal of the material on record will indicate that pursuant to the Show Cause Notice dated 03.02.2023 issued by respondent No.2 to the petitioner, who contested the proceedings by filing reply, respondent No.2 passed an order dated 23.02.2023 against the petitioner. It is an undisputed fact as borne out from the material on record the aforesaid adjudication order dated 23.02.2023 was uploaded to Portal on 19.05.2023. Thereafter, the petitioner preferred statutory appeal on 22.07.2023 within the prescribed period of limitation as contemplated under Section 107(1) of the CGST Act. It is grievance of the petitioner that the dispute that the petitioner having filed an appeal within the prescribed period of limitation, respondent No.1- Appellate Authority has dismissed the appeal as barred by limitation, which is HC-KAR NC: 2025:KHC:47511 contrary to the provision of Section 107(1) of the CGST Act, and as such, the petitioner is before this Court by way of the present petition.

A perusal of the impugned order at Annexure-K dated 31.01.2025 will indicate that the Appellate Authority has not considered the appeal on merits but has dismissed the appeal on limitation by holding that the appeal filed was beyond the prescribed period of three months and extended period of one month as contemplated under Section 107 of the CGST Act. However, having regard to the undisputed fact that the order of adjudication was uploaded to Portal on 19.05.2023, the appeal filed by the petitioner before the Appellate Authority on 22.07.2023 was clearly within the prescribed period of limitation and consequently, I am of the considered opinion that the respondent No.1 –Appellate Authority clearly fell in error in holding that the appeal was barred by limitation warranting interference of this Court in the present petition.

In the result, I pass the following: HC-KAR NC: 2025:KHC:47511 ORDER

i) The petition is hereby allowed. ii) The impugned order dated 31.01.2025 at Annexure-K passed by respondent No.1 is hereby set aside. iii)

The appeal filed by the petitioner before respondent No.1 is held to be within limitation/time and matter is remitted back to respondent No.1 for reconsideration of the appeal on merits without reference to the period of limitation, which stands concluded in favour of the petitioner under this order. iv) The liberty is reserved in favour of the petitioner to submit replies, documents etc., which shall be considered by the respondent No.1 who shall provide sufficient and reasonable opportunity to the petitioner and hear them and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 8