Sri Aswini Kumar Sutar vs. The State Of Karnataka

In this petition, the petitioner seeks the following reliefs: " The petitioner respectfully prays as under: i. Issue writ of certiorari or any other writ or order or direction, setting aside the order made in Appeal No.GST.AP.NO.355/25- 26 dated 20/05/2025 passed by the respondent no.4 (Annexure-M) for the financial year 2018-19 dismissing the appeal on the ground of delay and confirming the adjudication order made in No.ACCT/LGSTO-35/ORDER-TDS/TCS/2023-24 dated 06.03.2024 passed by the respondent no.3 (Annexure- HC-KAR NC: 2025:KHC:40870 D), being arbitrary, erroneous and not sustainable in law, in the interest of justice and equity. ii. Issue writ of certiorari or any other writ or order or direction, setting aside the impugned order made in Appeal No. GST.AP. NO.356/25-26 dated 20/05/2025 passed by the respondent no.4 (Annexure-N) for the financial year 2019-20 dismissing the appeal on the ground of delay and confirming the adjudication order made in No. ACCT/LGSTO-35/ORDER-TDS/TCS/2024- 25 dated 30.07.2024 passed by respondent no.3 (Annexure-E), being arbitrary, erroneous and not sustainable in law. iii. Issue writ of mandamus or any other writ or order, direction remanding the case of the petitioner for the financial year 2018- 19 and for the financial year 2019-20 to the file of the respondent no.3 for fresh adjudication and reconsideration, in accordance with law. iv. Grant such other and further reliefs including the cost of the case which this Hon'ble Court may deem fit under the facts and circumstances of the 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.

A perusal of material on record will indicate that petitioner has obtained GST Registration Certificate dated 28.4.2017 at Annexures A and A1 and due to substantial financial losses, petitioner closed his business. Subsequently, third respondent HC-KAR NC: 2025:KHC:40870 issued a show cause notice vide DRC-01 dated 13.12.2023 and dated 14.05.2024 under Section 73(1) of KGST Act, 2017 for the financial years 2018-19 and 2019-20 at Annexures B and B1. The petitioner submitted his written reply on 06.03.2024 at Annexure- C. The third respondent passed adverse order dated 06.03.2024 and 30.07.2024 at Annexures- D and E. Petitioner submitted his request for rectification along with necessary documents. In response, third respondent issued endorsements at Annexures- F and G dated 02.04.2025. Thereafter, petitioner preferred two appeals before the fourth respondent, who has issued notice of personal hearing fixing the date of hearing on 16.05.2025 vide Annexures-K and L. However, petitioner was unable to attend the hearing on the said date due to a serious leg/knee injury and was under the treatment. The petitioner has made the request for one more opportunity of personal hearing. Without considering his request, the Fourth respondent dismissed the appeals on the ground of delay and confirmed the order passed by the third respondent vide Annexures-M and N which are challenged in this petition. HC-KAR NC: 2025:KHC:40870

Learned counsel for the petitioner submits that the appeals filed by the petitioners were dismissed as barred by limitation vide impugned orders. It is submitted that petitioner was unable to appear for personal hearing in the appeals due to bonafide reasons, unavoidable circumstances and sufficient cause and submits that if one more opportunity is provided, by setting aside the impugned orders, the petitioner will comply with any lawful tax liability and contest the proceedings.

Per contra, learned HCGP for the respondents submits that there is no merit in the petition and the same is liable to be dismissed.

Though several contentions have been urged by both sides, in view of the fact that the impugned ex-parte orders and so also the appeals filed by the petitioner before the fourth respondent have been dismissed only on the ground of limitation and as such, there is no impediment for this Court to consider the claim of the petitioner in the present petition since the appellate authority has not considered the appeals on merits. HC-KAR NC: 2025:KHC:40870

Under these circumstances, having regard to the specific assertion on the part of the petitioner that his inability to contest the proceedings was due to bonafide reasons, unavoidable circumstances and sufficient cause, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned orders dated 20.05.2025 vide Annexures M and N and remitting the matter back to the fourth respondent for reconsideration of the matter afresh in accordance with law, subject to the petitioner depositing the cost of Rs.10,000/- to the *Karnataka High Court Legal Services Authority, Bengaluru.

In the result, I pass the following: ORDER