Nirmal Kumar Jain Vs the Joint Commissioner of Commercial Taxes

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO (A) ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH ORDER-IN-APPEAL BEARING REF NO. ZD2906250653808 DATED 19.06.2025 PASSED BY THE FIRST RESPONDENT (ANNEXURE-A); (B) ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH ADJUDICATION ORDER IN FORM GST-1 MOV-09 BEARING NO. CTO/ENF8/BLY/VIG-06/23-24 DATED 21.07.2023 PASSED BY THE SECOND RESPONDENT (ANNEXURE-B1.

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

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CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD

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NC: 2026:KHC:29253 WP No. 17806 of 2026

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HC-KAR

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ORAL ORDER

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The petitioner has called in question the Adjudication Order dated 21.07.2023 [Annexure-B] in Form GST-1 MOV-09 and the Order in Appeal dated 19.06.2025 [Annexure-A] . The petitioner's appeal is rejected on the ground of limitation. The question for consideration will be whether this Court must interfere with the Order in appeal restoring the appeal for adjudication for a decision on the petitioner's grievance with the Adjudication Order .

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The writ petition is disposed of answering the question in the context of these undisputed facts:

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[a] The petitioner, upon learning about the Adjudication Order, has filed his Appeal on 03.09.2023 within the time allowed. The petitioner had to offer pre-deposit of 25% of the Demand along with the appeal but has not offered the same.

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NC: 2026:KHC:29253 WP No. 17806 of 2026

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HC-KAR

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[b] The petitioner's case is that he bonafide believed that such deposit would not be necessary because he had furnished Bank Guarantee for 100% of the Demand.

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[c] The first respondent has dismissed the appeal on 25.07.2024 on the ground that the petitioner has not made the predeposit. The petitioner has, thereafter on 13.11.2024, made the pre-deposit of 25% and has re-filed the appeal papers on 17.11.2024.

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[d] The first respondent, while computing the limitation for condonation of delay under Section 107[4] of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, 2017 has excluded the period between 03.09.2023 and 25.07.2024 and has found that the appeal filed on 17.11.2024, despite this exclusion,

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NC: 2026:KHC:29253 WP No. 17806 of 2026

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HC-KAR

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is beyond the time contemplated under Section 107[4] of the Act.

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Sri Pradyumna Hejib, the learned counsel

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for the petitioner, Sri K Hemakumar, a learned Additional Government Advocate, who is called upon to accept notice for the respondents, are heard. This Court must observe that the petitioner, upon making the pre-deposit on 13.11.2024, could have filed an application for restoration of the appeal explaining the bona fides and the time taken in offering the predeposit, in which event, it would have been open to the first respondent to consider such application. As against this recourse, the petitioner has re-filed the entire appeal papers.

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This Court may not take exception with the

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first respondent's decision to dismiss the appeal filed on 17.11.2024 on the ground of limitation, but in the circumstances where bonafides are shown and an

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NC: 2026:KHC:29253 WP No. 17806 of 2026

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HC-KAR

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appeal is re-filed instead of making an application, this

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Court is of the view that the question for consideration

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must be answered to restore the appeal for due consideration leaving open all contentions to be examined therein. Hence the following Order answering the question framed in favour of the petitioner.

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ORDER

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[a] The writ petition is allowed quashing the Order in Appeal dated 19.06.2025 [Annexure-A] and the Adjudication Order dated 21.07.2023 [Annexure-B] in Form GST-1 MOV-09 restoring the

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proceedings to the first respondent for reconsideration leaving open all contentions to be examined.

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[b] The petitioner, without further notice, shall appear with the first respondent on

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20.07.2026 .

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