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M/S Pusat Engineers PVT LTD vs. The State Of Karnataka

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WP/6528/2024HC KarnatakaGSTCNR KAHC01012001202412 June 2024Bench: S SUNIL DUTT YADAV5 pages
For Petitioner: SRI. VISHWANATH PATIL., ADVOCATEFor Respondent: SRI. SHAMANTH NAIK, HCGP

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:20802 WP No. 6528 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JUNE, 2024 BEFORE THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 6528 OF 2024 (T-RES) BETWEEN: 1. M/S PUSAT ENGINEERS PVT LTD REP. BY ITS DIRECTOR SRI PUNEET KOCHAR NO.89/1, IST FLOOR NEXT TO ROYAL CONCORDE SCHOOL CHELLIKERE, KALYAN NAGAR BENGALURU-560 043 THE INCORPORATED UNDER THE COMPANIES ACT, 1956 … PETITIONER (BY SRI. VISHWANATH PATIL., ADVOCATE) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY VIDHANA SOUDHA BENGALURU-560 001 2. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA VANIJYA THERIGE KARYALAYA IST MAIN ROAD, GANDHINAGAR BENGALURU-560 009 Digitally signed by PRAKASH N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:20802 WP No. 6528 of 2024 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.3, DGSTO-5 V.T.K-2, ROOM NO.506 5TH FLOOR, KORAMANGALA BENGALURU-560 047 4. THE JOINT COMMISSIONER OF COMMERCIAL TAXES(APPEALS)-5 SHANTHINAGAR BENGALURU-560027 …RESPONDENTS (BY SRI. SHAMANTH NAIK, HCGP) *** THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE AND QUASH THE ADJUDICATION ORDER NO. 9/22-23 PASSED BY R3 DATED 16.12.22 AS THE SAME WAS PASSED WITHOUT FOLLOWING MANDATORY PROCEDURES PRESCRIBED UNDER THE RULE 142(1) CGST/SGST/IGST ACT, AND ALSO SUMMARY OF ORDER INFORM GST DRC-07 DATED 16.12.22 AS PER ANNEXURE-E AS THE SAME HAS BEEN ISSUED BEFORE PASSING DETAILED ADJUDICATION ORDER UNDER SECTION 73 AND ALSO THE SAME HAS NOT BEEN ELECTRONICALLY UPLOADED IN THE REVENUE GST PORTAL OR WEBSITE AND ETC. THIS PETITION COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - NC: 2024:KHC:20802 WP No. 6528 of 2024

ORDER

The petitioner has assailed adjudication order dated 16.12.2022 as also summary of order. The petitioner has also assailed the order in appeal dated 16.11.2023 passed by the 4th respondent.

2.

It is the case of the petitioner that the order in appeal has resulted in dismissal of the appeal as being barred by limitation. It is submitted that summary of order was served on the petitioner on 16.12.2022. Subsequently, the petitioner has sought for issuance of adjudication order by request on 20.04.2023 and it is only on 21.04.2023, respondent no.3 has issued certified copy of the adjudication order passed under Section 73 (9) of the CGST/SGST/IGST Act which is a detailed order.

3.

It is the case of the petitioner that such of the facts are not in dispute and when the appeal was filed, the appeal was dismissed on the sole ground that it is not filed within three months from 16.11.2023. NC: 2024:KHC:20802

4.

It is the case of the petitioner that order of adjudication has been served on the petitioner on 16.12.2022 through Email and appeal against the said order is filed on 08.05.2023 and it is the case of the petitioner that from the date of furnishing of detailed order on 21.04.2023, if the period of limitation is calculated, it would clearly fall within the time prescribed and accordingly the Appellate Authority has committed illegality in dismissing the appeal on the ground that the appeal was barred by limitation.

5.

The fact that detailed order was made available on 22.04.2023 is not controverted. Mere furnishing of summary of order would not result in period of limitation commencing. While limitation has commenced as rightly pointed out by the petitioner from 21.04.2023 when detailed order was furnished and if that were to be so, the appeal was in time as appeal was filed on 08.05.2023. 6. Accordingly, the order at Annexure-F is set aside. The matter is relegated to the Joint Commissioner of NC: 2024:KHC:20802 Commercial Taxes (Appeals) for fresh consideration and appeal is to be taken up and disposed off in accordance with law.

7.

The petitioner shall mark its attendance before the Appellate Authority on 05.07.2024. JUDGE NP

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.