M/S Mysore Steels Vs the Commercial Tax Officer — GST and Indirect Tax | Karnataka HC (2025)

M/S Mysore Steels Vs the Commercial Tax Officer — GST and Indirect Tax | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Liberty reserved to the petitioner to file an appeal under Section 107 of the KGST Act, 2017 within eight weeks from receipt of a copy of the order, with the period from 24.08.2021 till 24.11.2025 excluded for limitation under Section 14 of the Limitation Act, 1963.

Issue for consideration

Whether the writ petition challenging the penalty order dated 23.03.2020 passed under S. 129(3) of the CGST Act and the State/UTGST Act / S. 20 of the IGST Act should be entertained by this Court, having regard to the availability of an equally efficacious alternate remedy of appeal under Section 107 of the KGST Act, 2017.

Court's answer

Having regard to the availability of an equally efficacious and alternate remedy by way of appeal under Section 107 of the KGST Act, 2017 against the impugned order at Annexure-K dated 23.03.2020, the Court deemed it just and proper to dispose of the petition, relegating the petitioner to exhaust his remedy before the appellate authority in accordance with law.

Ratio / Principle

It was further directed that if the petitioner prefers such an appeal under Section 107 of the KGST Act, 2017 within a period of eight weeks from the date of receipt of a copy of the order, the entire period commencing from 24.08.2021 (date of filing of the present petition) till 24.11.2025 shall stand excluded for the purpose of limitation under Section 14 of the Limitation Act, 1963.

Detailed headnote1 paragraphs

Taxation – GST – Penalty order dated 23.03.2020 passed under S. 129(3) of the CGST Act and the State/UTGST Act / S. 20 of the IGST Act in FORM MOV-09 (Annexure-K) challenged by writ petition under Articles 226 and 227 of the Constitution – Court notes availability of an equally efficacious and alternate remedy by way of appeal under S. 107 of the KGST Act, 2017 – Petition disposed of, relegating the petitioner to exhaust his remedy before the appellate authority in accordance with law – Further directed that if the appeal is preferred within eight weeks from receipt of a copy of the order, the entire period from 24.08.2021 (date of filing of the petition) till 24.11.2025 shall stand excluded for the purpose of limitation under S. 14 of the Limitation Act, 1963.

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NC: 2025:KHC:48566 WP No. 3936 of 2022

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 24^TH DAY OF NOVEMBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 3936 OF 2022 (T-RES)

BETWEEN:

M/S MYSORE STEELS NO.780, HUNSUR ROAD HINKAL, MYSORE - 570 017 REPRESENTED BY ITS PROPRIETOR MR. A.M. SHABANDRI S/O MR. MOHAMMED HUSSAIN AGED ABOUT 44 YEARS.

…PETITIONER

(BY SRI. HARISH V.S, ADVOCATE)

AND:

Digitally signed by SHARADAVANI B Location: High Court of Karnataka

THE COMMERCIAL TAX OFFICER (ENFORCEMENT-8) MYSONE ZONE-9 MYSORE - 570 024.

…RESPONDENT (BY SMT. JYOTI M. MARADI, HCGP)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTIONOF INDIA PRAYING TO QUASH THE IMPUGNED ORDER OF PENALTY BEARING DTD. 23.03.2020 PASSED BY THE RESPONDENT U/S 129(3) OF THE CGST ACT AND THE STATE/UTGST ACT / U/S 20 OF THE IGST ACT, IN FORM MOV-09 ie., ANNX-K.

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NC: 2025:KHC:48566 WP No. 3936 of 2022

HC-KAR

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

Learned High Court Government Pleader accepts notice for respondents.

In this petition, petitioner seeks the following reliefs:

(a) Issue a writ of certiorari or such other writ of appropriate nature quashing the impugned order of penalty bearing No.CTO (ENF-8) / MZ-9/MYS/GCE27/GST ORDER - 27 / 2019-20, dated 23.03.2020 passed by the respondent U/s 129(3) of the CGST Act and the State / UTGST Act / U/s 20 of the IGST Act, in FORM MOV-09 i.e., Annexure-"K"; and

(b) Grant such other relief/s as this Hon'ble Court may deem fit in the circumstances of the case in the interest of equity and justice.

Though several contentions have been urged by the petitioner in the present petition, having regard to the availability of equally efficacious and alternate remedy way of an appeal under Section 107 of the KGST Act, 2017 against the impugned order at

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NC: 2025:KHC:48566 WP No. 3936 of 2022

HC-KAR

Annexure-K dated 23.03.2020, I deem it just and proper to dispose of the petition relegating the petitioner to exhaust his remedy before the appellate authority, in accordance with law.

It is further directed that if the petitioner prefer such an appeal under Section 107 of the KGST Act, 2017, within a period of eight weeks from the date of receipt of a copy of the order, the entire period commencing from the date of filing of the present petition on 24.08.2021 till 24.11.2025, shall stand excluded for the purpose of limitation under Section 14 of the Limitation Act, 1963. Subject to the aforesaid directions and liberty reserved in favour of the petitioner, petition stands disposed of.

Sd/(S.R.KRISHNA KUMAR) JUDGE

List No.: 2 Sl No.: 28

SS