M/S Giniminds Solutions PVT. LTD. vs. State Of Karnataka
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
ORAL ORDER In W.P.No.12307/2025, the petitioner seeks following reliefs:
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Issue writ in the nature of certiorari or any other writ, order or direction quashing the order dated 24.01.2025 passed by the Respondent No.3 in Appeal bearing Case ID No.AD290224017133I (Annexure-A).
Issue a writ in the nature of certiorari or any other writ, order or direction in quashing orders dated 31.10.2023 passed by the Respondent No.2 in matter bearing Case ID No.ADJU-246/2023-24 under Section 73(9) of the CGST and KGST Act, 2015 (Annexure-B).
Grant such other relief that this Hon'ble Court may deem fit in the facts of the present matter."
In W.P.No.18436/2024, the petitioner seeks following reliefs:
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Issue a writ in the nature of mandamus or any other writ, order or direction directing the Respondents herein to consider herein to consider the representation dated 23/02/2024 (Annx-A) and consequently credit the amount of Rs.23,40,036/- (Rs.18,56,742/- debited on 07/02/2024 and Rs.4,83,294/- debited on 16/02/2024) in favour of the petitioner, in view of the pendency of appeal preferred assailing order dated 31/10/2023 passed by the Respondent No.2 herein in case Id No. ADJU-246/2023-24 (Annexure-B).
Issue a writ in the nature of mandamus or any other writ, order or direction directing the Respondents herein to cease from initiating any recovery proceedings against the Petitioner in pursuance to order dated 31/10/2023 passed by the Respondent No.2 herein in case Id No. ADJU-246/2023-24 (Annx-B)." HC-KAR NC: 2025:KHC:44343
A perusal of the material available on record will indicate that on 31.10.2023, the adjudicating authority passed an order under Section 73(9) of the KGST Act. Aggrieved by the same, the petitioner preferred an appeal before the first appellate authority on 13.02.2024 beyond the prescribed period of 3 months but within the extendable/condonable period of 1 month. Since the petitioner had not filed an appeal within the prescribed period of 3 months as contemplated under Section 107(4) of the KGST Act, the respondents proceeded to recover the amount demanded and confirmed in the impugned adjudication order, and as such, the petitioner is before this court by way of the present petitions.
Learned counsel for the petitioner on instruction submits that the appellate authority may be directed to dispose of the appeals as expeditiously as possible and the amounts already recovered/appropriated by the respondents may be directed to be treated as being subject to the final outcome of the appeal.
Learned counsel for the petitioner and learned AGA jointly submit that the excess sum of Rs.4,83,294/- has been HC-KAR NC: 2025:KHC:44343 recovered/appropriated and same may be refunded to the petitioner.
In view of the aforesaid facts and circumstances though several contentions have been urged by both sides in support of their respective claims, having regard to the submission made on behalf of the petitioner and respondent, I deem it just and appropriate to dispose of both the petitions by issuing certain directions.
In the result, I pass the following: ORDER a) Both the writ petitions are hereby disposed of. b) The order dated 24.01.2025 passed by respondent No.3 in Appeal No.AD290224017133I (Annexure-A) is hereby set aside. c) The respondent No.3, i.e., Joint commissioner of Commercial Tax (Appeals) in W.P.No.12307/2025 is directed to dispose of the appeal filed by the petitioner in accordance with law, within a period of 2 months from 14.11.2025. HC-KAR NC: 2025:KHC:44343 d) The petitioner shall appear before the respondent No.3, the Appellate Authority, without awaiting further notice on 14.11.2025. e) The Appellate Authority shall provide sufficient and reasonable opportunity to the petitioner and hear him and pass appropriate orders within a period of 2 months from 14.11.2025. f) The amounts already recovered from the petitioner including the amounts recovered by way of tax, interest and penalty shall be subject to the final outcome of the appeal. g) No opinion is expressed on the merits/demerits of the rival contentions. h) To enable the petitioner to obtain the refund in a sum of Rs.4,83,294/-, the petitioner shall appear before the respondent No.3, Assistant Commissioner in W.P.No.18436/2024 on 07.11.2025. i) Immediately upon the petitioner appearing before the respondent No.3 on 07.11.2025, the respondent No.3 shall HC-KAR NC: 2025:KHC:44343 refund the aforesaid sum of Rs.4,83,294/- back to the petitioner together with applicable interest forthwith. (S.R.KRISHNA KUMAR) JUDGE
DM List No.: 2 Sl No.: 6
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