M/S Mega Steel Industries vs. Joint Commissioner Of Commercial Tax
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Cause title — parties, addresses and appearances
ORDER ADJUDICATION PASSED BY SECOND RESPONDENT-ASSISTANT COMMISSIONER OF COMMERCIAL TAX (AUDIT)-4.1, DGSTO-4, BANGALORE FOR PERIOD 2017-18 BEARING NO.JCCT/DGSTO/ACCT/(AUDIT) 4.1/GST-AUD/2023-24 IS PRODUCED HEREIN AS ANNEXURE-A AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE M.NAGAPRASANNA
ORAL ORDER
The petitioner is involved in the business of steel calling in question the order of the Appellate Authority, which rejects
the appeal on the ground of delay.
Learned counsel for the petitioner submits that the petitioner had no opportunity to appear before the Original Authority and therefore, was not aware of the order passed by the Original Authority. It is once the petitioner became aware of the said order, wanted to file an appeal, but time had ticked off and therefore, the appeal comes to be rejected on the ground of delay. Learned counsel for the petitioner further submits that if an opportunity is granted, the petitioner would appear before the Original Authority and file its reply and the Original Authority be directed to take the issue to its logical conclusion. HC-KAR NC: 2025:KHC:37315
Learned AGA submits that though the Show Cause Notice is received, they deliberately do not participate in the proceedings and left with no choice, the Authority would pass orders in accordance with law. The Appellate Authority is rightly rejected the appeal on the ground of delay and this Court should not show any indulgence to such persons, who would not appear before the Authority after receipt of the Show Cause Notice.
Though the submission would on the first blush merit acceptance, the fact remains that the original proceedings, which are conducted ex-parte, is in violation of principles of natural justice.
In that light and on the sole reason, I deem it appropriate to remit the matter back to the hands of the Original Authority from the stage of submission of reply from the hands of the petitioner within the timeline under the statute. The petitioner shall now furnish a fresh reply to the Show Cause Notice so issued initiating the proceedings against the petitioner. The Original Authority shall regulate its procedure thereafter in accordance with law. Order accordingly. HC-KAR NC: 2025:KHC:37315
For the aforesaid reasons, the following: ORDER
i) Writ petition is allowed.
ii) The impugned Order of Adjudication dated 20.12.2023 at Annexure-A and the order dated 04.06.2025 at Annexure-B are hereby quashed.
iii) The matter is remitted back to the hands of the Original Authority for consideration afresh bearing in mind the observations made in the course of the order. (M.NAGAPRASANNA) JUDGE
VM List No.: 1 Sl No.: 9
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.