In a GST appeal case, the Karnataka High Court has intervened, asking the Assistant Commissioner of Commercial Taxes (Appeals) to hear the appeal filed by S K Takappa on its merits.
An order passed under Section 73(9) and 73(10) of the CGST/SGST Act, 2017, has been contested by the applicant, a registered dealer, claiming that their appeal was incorrectly dismissed due to the perceived delay.
The applicant has furnished their plea on the 90th day from the date of communication of the impugned order through email, which they asserted was within the permissible time frame u/s 107 of the 2017 Act.
The plea has been dismissed by the appellate authority, specifying a two-day delay without furnishing a hearing. The applicant furnished a rectification application, along with an affidavit asking for the condonation of delay, which was also dismissed.
It was discovered by the Karnataka High Court that the appellate authority has been unable to practice its authority judiciously.
The court mentioned that as the plea was submitted within 90 days of the email communication under Section 169 of the 2017 Act, the appellate authority was statutorily liable to hear the plea on its merits.
Also, the court marked that the rectification application of the applicant, along with the request for the condonation of delay, must be notified to the appellate authority to regard the plea u/s 107(2) of the 2017 Act.
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Also, the court said that if the appellate authority assumed that the plea was furnished apart from the specified period, then it relied on them to furnish the applicant with a hearing before rejecting the plea.
Therefore, the appellate authority’s dismissal orders have been set aside by the Karnataka High Court and asked them to hear the plea of the applicant on its merits and pass a relevant order as per the law.
| Case Title | M/s. S K Takappa S/O Kalappa vs Assistant Commissioner of Commercial Taxes (Appeals) |
| Citation | NO. 3841 OF 2025 |
| Date | 11.02.2025 |
| For the Petitioner | Sri. K M Shivayogiswamy |
| For the Respondents | Sri. K Hemakumar |
| Karnataka High Court | Read Order |
