Karnataka High Court Restores GST Appeal Dismissed for 226-Day Delay

Justice C.M. Poonacha of the Karnataka High Court, Dharwad Bench, partly allowed the writ petition by M/s. Trupti Agro Needs against the Assistant Commissioner of Commercial Taxes and others and set aside the appellate order rejecting GST appeal No. GST-416/2023-24/13-1670 on limitation.

For tax period 2017-18, proceedings began with a show-cause notice under Section 73(1) of the GST Act. The adjudication order was passed on 26 September 2023. An appeal under Section 107 was filed before the Joint Commissioner. That authority dismissed the appeal on 3 March 2026 on the ground that filing was delayed by more than 226 days. The assessee then invoked Articles 226 and 227 of the Constitution.

2023 Order Led to Delayed Appeal

Before the High Court reliance was placed on the Division Bench decision in Yallappa Patil Vs Assistant Commissioner and Others. That precedent had permitted filing of an appeal within four weeks with a direction to the appellate authority to decide it without objection on limitation. Two coordinate Bench decisions, namely Jai Hind Enterprises Vs Assistant Commissioner of Commercial Taxes and Others and Bandigisab Maheboobsab Bijapur Vs Assistant Commissioner and Others, were cited to contend that relief could be granted in appropriate cases where delay had led to rejection of the appeal. The plea asked the Court to use writ jurisdiction to obtain adjudication of the substantive GST dispute.

State Opposed Condonation Plea

Opposing the plea, the learned Additional Government Advocate contended that no statutory provision authorised condonation of delay involved. According to the State, an appeal filed beyond the permissible limitation period could not be entertained by the appellate authority. The bench considered the rival submissions and examined the judgments placed by the petitioner, noting the relief granted in the Division Bench and coordinate Bench rulings cited.

Condonation was granted and the appeal was restored for fresh consideration. The appellate authority was directed to adjudicate the appeal on merits in accordance with law. All substantive contentions were left open.