BharatTaxGST

The Joint Commissioner Of vs. M/S Edge Solutions

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WA/1166/2026HC KarnatakaGSTCNR KAHC01027087202624 April 2026Bench: S.G.PANDIT,K. V. ARAVIND5 pages
For Respondent: SRI. SANDEEP HUILGOL, ADV

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:23115-DB WA No. 1166 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL NO. 1166 OF 2026 (T-RES) BETWEEN: 1. THE JOINT COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH COMMISSIONERATE HMT BHAVAN, GANGA NAGAR BENGALURU-560 032. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH COMMISSIONERATE HMT BHAVAN, GANGA NAGAR BENGALURU - 560 032. 3. THE UNION OF INDIA REP. HEREIN BY THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI-110 001. 4. GOODS AND SERVICES TAX COUNCIL REP. HEREIN BY THE CHAIRPERSON 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING JANPATH ROAD, CONNAUGHT PLACE NEW DELHI - 110 001. 5. CENTRAL BOARD OF INDIRECT TAKES AND CUSTOMS Digitally signed by NANJUNDACHARI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:23115-DB WA No. 1166 of 2026 REP. HEREIN BY THE CHAIRMAN DEPARTMENT OF REVENUE MINISTRYOF FINANCE NORTH BLOCK, NEW DELHI-110 001. 6. THE STATE OF KARNATAKA REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT GOVERNMENT OF KARNATAKA VIDHANA SOUDHA BENGALURU-560 001. …APPELLANTS (BY SRI. ARAVIND V CHAVAN, ADV.) AND: M/S. EDGE SOLUTIONS HAVING ITS REGISTERED OFFICE AT NO.91, LAKSHMI NIVAS GROUND AND 2ND FLOOR 5TH CROSS, BULLET KRISHNAPPA LAYOUT KODIGEHALLI, MAIN ROAD, VIDYARANYAPURA BANGALORE - 560 097 ALSO AT NO.167-168, 10TH MAIN, 3RD PHASE, PEENYA INDUSTRIAL AREA BENGALURU - 560 058 RER. HEREIN BY ITS PARTNER MR. GURU RAJA SUBBA RAO (REGISTRAR UNDER INDIAN PARTNERSHIP ACT 1932). …RESPONDENT (BY SRI. SANDEEP HUILGOL, ADV.) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO A) SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP - 3 - HC-KAR NC: 2026:KHC:23115-DB WA No. 1166 of 2026 NO.22647/2022 DATED 17/12/2025 AND B) PASS SUCH OTHER SUITABLE ORDERS. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT)

This writ appeal by the Revenue under Section 4 of the Karnataka High Court Act, is directed against the learned Single Judge’s order dated 17.12.2025 in W.P.No.22647/2022 where under the respondent’s writ petition is allowed quashing the common show cause notice issued under Section 74 of the CGST Act dated 01.02.2021 and Order-in-Original dated 20.06.2022. 2. This Court by order dated 24.04.2026 in W.A.No.1751/2024 and Connected Appeals, allowed the Writ Appeals and restored the show cause notice and Orders in Original. The decision rendered therein would aptly apply to the present appeal also. Since the Order-in- HC-KAR NC: 2026:KHC:23115-DB Original is passed in pursuance to the show cause notice under Section 74 of the Act, we deem it appropriate to provide liberty to the respondent herein to file statutory appeal within the time to be prescribed by this Court. Having regard to the limited power vested in the appellate authority to condone the delay, coupled with the fact that the respondent had been diligently pursuing the remedy by way of writ petition, we deem it appropriate, while relegating the respondent to the statutory remedy of appeal, to grant six weeks' time to file such appeal. If such appeal is filed within the time granted hereinabove, the appellate authority shall consider the same on merits without raising the plea of limitation.

3.

Hence, the following: ORDER a) Writ appeal is allowed.

b) The order passed by the learned Single Judge dated 17.12.2025 in W.P.No.22647/2022 is set aside. HC-KAR NC: 2026:KHC:23115-DB c) The Order-in-Original dated 20.06.2022 is restored and show cause notice dated 01.02.2021 also stands restored.

d) The respondent is provided six weeks time from the day this Order is uploaded on the website of this Court to avail the remedy of statutory appeal.

e) If the respondent files appeal within the period stated above, the appellants/Revenue shall not raise the question of limitation.

f) The Appellate Authority also shall hear the appeal on merits, if the appeal is filed within the time stated above. (S.G.PANDIT) JUDGE (K. V. ARAVIND) JUDGE MPK CT:bms List No.: 2 Sl No.: 47

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.