M/S Spark Engineering vs. The Additional Commissioner - Karnataka High Court, 11 July 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC-K:3821 WP No. 201858 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 11TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO. 201858 OF 2025 (T-RES) BETWEEN: M/S SPARK ENGINEERING THROUGH ITS PARTNER, PRAKASH V.KULKARNI AGE: 61 YEARS, R/O NO.3-10-91/1, BEHIND KALIKA DEVI TEMPLE, VIDYA NAGAR, SEDAM-585222, KALABURAGI, KARNATAKA. …PETITIONER (BY SRI. YASHAS S. DIKSHIT, ADVOCATE) AND: 1. THE ADDITIONAL COMMISSIONER (APPEALS) OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), NO.71, CLUB ROAD, BELAGAVI-590001 2. THE SUPERINTENDENT OF CENTRAL TAX RANGE-C, GULBARGA DIVISION, BEHIND TV STATION, KAPNOOR, KALABURAGI - 585104, …RESPONDENTS (BY SRI. GOPALKRISHNA B. YADAV, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO issue A WRIT IN THE NATURE OF CERTIORARI QUASHING THE Digitally signed by VARSHA N RASALKAR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:3821 WP No. 201858 of 2025

ORDER AT ANNEXURE-F BEARING NO.295/2024/BM/GST HAVING DIN 20250157CT0000722929 DATED 02.01.2025 BY THE RESPONDENT NO.1; A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.02 TO RESTORE THE CANCELLED GST REGISTRATION OF THE PETITIONER WITH IMMEDIATE EFFECT.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE M.I.ARUN

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.I.ARUN) The petitioner is registered for GST under Karnataka Goods and Services Tax, Act / Central Goods and Services Tax Act, 2017 (for short ‘KGST/ CGST Act’).

Order under Section 73 read with Sections 50, 122 and 73(9) of KGST Act / CGST Act, 2017 was passed against the petitioner, holding him liable to pay certain amounts. Aggrieved by the same, he preferred an appeal to respondent No.

On the ground that the delay exceeded permissible limit of 120 days (90+30 days), the HC-KAR NC: 2025:KHC-K:3821 appeal has been dismissed. Aggrieved by the same, the present writ petition is filed.

The case of the petitioner is that, he has filed

the appeal immediately after him coming to know about the impugned order. It is submitted that there was a delay in knowing about the impugned order and hence, there was a delay beyond 120 days from passing of the original order and respondent No.1 has dismissed the appeal without application of mind. It is further submitted that this Court under similar circumstances has allowed the writ petition.

Reliance is placed on the order passed by this Court in Writ Petition No.200975/2025 (D.D.28.03.2025) in the case between M/S. Dandin Moters and Joint Commissioner of Commercial Tax (Appeal) and another and it is prayed that a similar order be passed in this case also. HC-KAR NC: 2025:KHC-K:3821

Under similar circumstances, this Court in Writ Petition No.200975/2025 had allowed the writ petition by condoning the delay and directing respondent No.1 to consider the case of the petitioner on merits therein. There is no reason why the benefit of the order passed by this Court should not enure to the benefit of the petitioner herein.

Hence, the following: ORDER i. Writ petition is allowed. ii. The impugned order dated 02.01.2025 passed in A.No.295/2024/BM/GST by respondent No.1- Additional Commissioner (Appeals) (Annexure-F to the writ petition) is hereby set aside. iii. The delay in filing the appeal is condoned. HC-KAR NC: 2025:KHC-K:3821 iv. Matter is remanded back to respondent No.1 with a direction to dispose of the appeal on merits. v. Petitioner shall appear before respondent No.1 on 31.07.2025 at 11.00 a.m. (M.I.ARUN) JUDGE

VNR List No.: 1 Sl No.: 62 Ct:SI