Goleer Hanumanthiah Krishnegowda vs. The Assistant Commissioner Of Commercial Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:- “(i) To issue a Writ of Mandamus directing the First Respondent to consider the discharge of tax by the Petitioner vide Form GSTR-3B for March, 2023 on 16.01.2024 in connection with proceedings culminating is issuance of the Impugned Order Reference No.CTO/LGSTO-175/TMK/ASMT- 13/10/23-24 dated 21.06.2023 (Annexure-B) issued by the First respondent and consequently quash the Impugned Garnishee Notice No.CTO/LGSTO- 175/TMK/T-390/2023-24 dated 13.09.2023 (Annexure-A) issued by the First Respondent and the Intimation Notice No.Vatesa/LGST-175/TML/T.No. /2025-26 dated 10.06.2025 is (Annexure-A.1) issued by the First Respondent as illegal, arbitrary and issued in violation of principles of natural justice. (ii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in HC-KAR NC: 2025:KHC:45049 facts and circumstances of the case and in the interest of justice. (iii) To award Costs of and incidental to this application be paid by the Respondents;
And for this act of kindness, the Petitioner shall, as in duty bound, ever pray.”
Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record.
A perusal of the material on record will indicate that on 28.04.2023, respondent issued notice in Form GSTR 3A informing him about GSTR 3B has not been filed by the petitioner for the month of March, 2023 and directed to file the same within a period of 15 days from the date of the notice. Since the petitioner did not file the returns, the respondent proceeded to pass an assessment order under Section 62 of the CGST/KGST Act in Form ASMT-13 confirming the demand of tax for the month of March, 2023. On 21.06.2023, the respondent also issued a summary of the said order vide Annexure-B (erroneously in Form GST DRC 07 instead of under Section 62). Subsequently on 16.01.2024, the petitioner filed Form No. GSTR-3B prior to which, the impugned garnishing HC-KAR NC: 2025:KHC:45049 notices having been issued to the petitioner on 13.09.2023, the petitioner before this Court by way of the present petition, interalia contending that since the respondent does not have the Power or Juri iction or Authority of Law or Power to condone the delay on the part of the petitioner in filing the GSTR-3B returns, it is necessary that this Court exercise its juri iction under Articles 226 and 227 of the Constitution of India and condone the delay in filing GSTR-3B returns especially when the petitioner had already paid the entire taxes on 16.01.2024 along with the returns.
Learned counsel for the petitioner on instructions submits that the tax has already been paid by the petitioner along with the Form GSTR-3B dated 16.01.2024 and the interest thereon would also be paid by the petitioner within a period of 2 weeks.
Per contra, learned AGA for the respondent submits that there is no merit in the petition and the same is liable to be dismissed.
A perusal of the material on record, in particular, the order dated 15.05.2023 will indicate that the petitioner was granted 30 days time to file return and pay taxes. However, the petitioner HC-KAR NC: 2025:KHC:45049 had filed Form GSTR-3B for the month of March, 2023 belatedly on 16.01.2024 and has already paid the taxes thereon.
Under these circumstances, I am of the view that this is a fit case for this Court to exercise its juri iction under Articles 226 and 227 of the Constitution of India and condone the delay on the part of the petitioner in filing GSTR-3B by imposing certain conditions.
In the result, I pass the following: ORDER i) The Petition is hereby allowed. ii) The impugned orders/notices at Annexures-A are A1 dated 13.09.2023 and 10.06.2025 respectively are hereby quashed. iii) Annexures-B and D are deemed to have been withdrawn in view of the petitioner having paid taxes, in view of this Court condoning the delay in filing Form GSTR-3B and since the petitioner has paid upto date taxes. HC-KAR NC: 2025:KHC:45049 iv) The petitioner is directed to pay interest on the aforesaid tax in accordance with law within a period of 4 weeks from the date of receipt of a copy of this order. v) It is however made clear that this order is passed in the peculiar/special facts and circumstances of the instant case and the present order shall not be treated as a precedent nor shall have any precedential value for any purpose, whatsoever. (S.R.KRISHNA KUMAR) JUDGE
MDS List No.: 2 Sl No.: 37
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.