BharatTaxGST

Globe Moving And Storage Company Private Limited vs. Joint Commissioner Of Central Tax

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WP/20466/2023HC KarnatakaGSTCNR KAHC01047584202303 April 2025Bench: S.R.KRISHNA KUMAR5 pages
For Petitioner: SRI. SHREEHARI KUTSA, ADVOCATEFor Respondent: SRI. AKASH B SHETTY, ADVOCATE
AI SummaryAllowed

Facts

The petitioner filed an appeal before the Appellate Authority but was unable to collect and submit necessary documents. Despite requesting time, the Appellate Authority summarily dismissed the appeal for non-appearance and non-submission of documents.

Held

The High Court set aside the impugned order of dismissal. It held that the petitioner should be given another opportunity to appear, produce documents, and make submissions before the Appellate Authority.

Key Issues

Whether the Appellate Authority was justified in summarily dismissing the appeal without granting sufficient opportunity to the appellant to present their case. Whether the petitioner was denied a reasonable opportunity to be heard.

Sections Cited

CGST Act, 2017, KGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:14501 WP No. 20466 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.20466 OF 2023 (T-RES) BETWEEN: GLOBE MOVING AND STORAGE COMPANY PRIVATE LIMITED NO.3M-105, 3RD FLOOR, 3RD MAIN ROAD, EAST OF NGEF LAYOUT, KASTURI NAGAR ROAD, BENGALURU – 560 043. PRESENT ADDRESS: NO.141, SRI SHANTHI TOWERS, 3RD FLOOR, KASTURI NAGAR, BENGALURU – 560 043. REP. BY ITS DIRECTOR SRI AJIT VENKATESH RAMACHANDRAN, SON OF SHRI RAMACHANDRAN, AGED ABOUT 48 YEARS, REGISTERED UNDER COMPANIES ACT, 1956. …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. JOINT COMMISSIONER OF CENTRAL TAX, GST EAST COMMISSIONERATE, 5TH FLOOR, TTMC/BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, BENGALURU – 560 071 THE PROPER OFFICER UNDER THE CGST ACT, 2017 2. COMMISSIONER OF CENTRAL TAX (APPEALS-I), BENGALURU, TTMC/BMTC BUILDING NO.9, 4TH FLOOR, ABOVE BMTC BUS STAND, OLD AIRPORT ROAD, DOMLUR, Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:14501 WP No. 20466 of 2023 BENGALURU – 560 071 THE APPELLATE AUTHORITY UNDER THE CGST/KGST ACT, 2017 …RESPONDENTS (BY SRI. AKASH B SHETTY, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER BEARING REFERENCE NO.A.NO.138/2022 A. 1 IN APPEAL NO.421/2023 DATED 07.08.2023 ISSUED BY THE RESPONDENT NO.2 AND ENCLOSED AS ANNEXURE-B. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs: “(a) Issue a writ of certiorari or any other appropriate writ or order or direction quashing the Order bearing reference No.A.No.138/2022 A.1 in Appeal No.421/2023 dated 07.08.2023 issued by the respondent No.2 and enclosed as Annexure – B.

(b) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.”

2.

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3.

A perusal of the material on record will indicate that aggrieved by the order dated 10.02.2022, the petitioner filed an NC: 2025:KHC:14501 appeal before respondent No.2, which was listed on 20.06.2023, 26.03.2023 and 10.07.2023, on which dates the petitioner appeared before respondent No.2 and requested for time to make submissions on the ground that documents have to be applied and submitted along with the arguments. It is the grievance of the petitioner that despite its inability to collect the documents and submitting the same, on account of which the petitioner requested time, respondent No.2 has proceeded to pass the impugned order at Annexure – B dated 07.08.2023 summarily dismissing the appeal on the ground that the appellant had not appeared nor filed any submission and that if the impugned order is set aside and matter is remitted back to respondent No.2 – Appellate Authority for reconsideration afresh in accordance with law on a date to be fixed by this Court, petitioner would appear and produce documents and make submissions and respondent No.2 may be directed to consider the same and pass appropriate orders in accordance with law.

4.

Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. NC: 2025:KHC:14501

5.

A perusal of the impugned order at Annexure – B will indicate that respondent No.2 has recorded a finding that the petitioner remained absent and as such, it has proceeded to pass the impugned order. Under these circumstances, by adopting a justice oriented approach and in order to provide one more opportunity to the petitioner, I deem it just and appropriate to dispose of this petition by issuing certain directions.

6.

In the result, I pass the following: ORDER

(i) The petition is hereby allowed.

(ii) The impugned order at Annexure – B dated 07.08.2023 issued by the respondent, is hereby set aside. (iii) Matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law after providing sufficient and reasonable opportunity to the petitioner to appear and produce documents and make submissions, which may be considered by respondent No.2 and thereafter pass appropriate orders in accordance with law. NC: 2025:KHC:14501 (iv) Petitioner undertakes to appear before respondent No.2 on 19.05.2025 without awaiting further notice. (S.R.KRISHNA KUMAR) JUDGE

SV List No.: 1 Sl No.: 3

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.