M/S.N.H. And Co. vs. The Assistant Commissioner
Original PDF →Facts
The petitioner, M/s. N.H. and Co., was issued a notice to appear before the Joint Commissioner of Commercial Taxes (Appeals), the second respondent, on April 9, 2025. The petitioner failed to appear on the scheduled date. Consequently, the second respondent dismissed the appeal for non-appearance, citing the petitioner's refusal to participate in the proceedings. The petitioner then filed a writ petition before the High Court of Karnataka seeking to quash this appeal order.
Held
The High Court held that the Joint Commissioner of Commercial Taxes (Appeals) acted with undue haste in dismissing the petitioner's appeal on the first date of hearing. The Court found that adequate opportunity was not provided to the assessee to present their defense. The principle established is that appellate authorities must grant sufficient time and opportunity for assessees to participate in proceedings and make their submissions, rather than dismissing matters summarily on the first listing. The Court quashed the order of the second respondent dated April 9, 2025, and remitted the matter back to the second respondent for fresh consideration, directing that the petitioner be given a proper opportunity to be heard.
Key Issues
1. Whether the Joint Commissioner of Commercial Taxes (Appeals) erred in dismissing the petitioner's appeal for non-appearance on the first date of hearing, without providing adequate opportunity for defense, under the relevant provisions of the GST Act and Rules? The petitioner argued that the second respondent acted in haste by dismissing the appeal on the very first date it was listed, without affording the assessee a necessary opportunity to present their defense. The petitioner contended that the dismissal was premature and arbitrary. The revenue, represented by the HCGP, did not record any specific arguments in the judgment, but implicitly supported the order passed by the second respondent by directing the HCGP to accept notice for the respondents.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER
Smt.Jyothi M. Maradi., learned HCGP is directed to accept notice for respondents No.1 and 2. 2. The Petitioner is before this Court seeking for the following reliefs: To issue a writ of certiorari or in nature of writ of certiorari quashing the appeal order dated 09.04.2025 in GST in Order No. ZD290425040243L (Annexure-C) passed by Second Respondent.
The petitioner having been served with the notice to appear before respondent No.2 on 9.4.2025, did not appear on that date. Taking note of the non- appearance of the petitioner, respondent No.2 dismissed the appeal for non-appearance on the ground that there is a refusal on part the petitioner to participate in the proceedings.
The matter having been listed for the first time on 9.4.2025, it appears that respondent No.2 has been in a hurry to dispose of the matter without providing HC-KAR NC: 2025:KHC:23619 WP No. 17126 of 2025
the necessary opportunity to the assessee. It would be required for respondent No.2 and similar officer to provide adequate opportunity to the assesses, for the assessee to make available their defense if any, instead of dismissing the matter on the very first day on which the matter has been listed allegedly on the ground that the petitioner has refused to participate in the proceedings.
In that view of the matter, I pass the following; ORDER i. The writ petition is allowed. ii. A certiorari is issued, the order dated 9.4.2025 in GST in Order No. ZD290425040243L at Annexure-C passed by respondent No.2 is hereby quashed. iii. The matter is remitted to respondent No.2 for fresh consideration. (SURAJ GOVINDARAJ) JUDGE SR/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.