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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
SACHIN SHANKAR MAGADUM
Apkon Ventures Private Limited, (Rep By Its Director Smt. Asha Prasanna Kumar) – Appellant
Versus
Commissioner Of Central Tax (Appeals-II), Office Of The Commissioner Of Central Tax (Appeals II), Bengaluru – Respondent
ORDER :
(SACHIN SHANKAR MAGADUM, J.)
This caption petition is filed seeking for the following reliefs :
(1) Issue a writ or such other order in the nature of Certiorari to quash / set aside the order dated 29.04.2025, in Appeal No. 04/2025-26 GST (Commr.) A-II, passed by the 1st Respondent and produced as Annexure-M.
(ii) Issue a writ or such other order in the nature of Certiorari to quash/set aside the Order passed by the 2nd Respondent dated 19.07.2024 bearing No.GEXCOM/ADJN/GST/ADC/119/2023 produced at Annexure-E; and
(iii) Issue a writ or such other order in the nature of Certiorari to quash/set aside the Order passed by the 3rd Respondent dated 30.08.2024 in File No.118/DGSTO-06/ACCT(A)6.3/ADJ/Section-73/2024 produced at Annexure-F; and
(iv) Issue a writ or such other order in the nature of Certiorari to quash/set aside the notice dated 30.05.2025, bearing No. JCCT/DGSTO-6/ACCT-(A)-6.3/ADJ/S.73/25- 26, in Form GST DRC-13, and produced as Annexure-G; and
(v) Pass such other orders as this Hon'ble Court deems fit to grant in the interest of justice and equity.
2. Heard the learned counsel for the petitioner. and learned counsel appearing for respondent Nos.1 and 2 and learned AGA appea
Procedural deficiencies regarding proper notification in tax proceedings affect appeal limitations, reinforcing the principles of natural justice.
The court may condone delay in appeal proceedings under Section 107 of the Act, if justified.
The court affirmed that while the CGST Act imposes strict limitations on appeals, such limitations do not apply in writ proceedings, allowing for the restoration of the appeal based on merits.
Appeal - Condonation of delay - Delay sufficiently explained on account of COVID.
The application of the Limitation Act, 1963 does not apply to Section 107 of the Central Goods and Services Tax Act, 2017, and there is complete exclusion of Section 5 of the Limitation Act in specia....
Proper service and satisfaction of communication to the assessee are essential for triggering the limitation period under Section 107 of the CGST Act, and the revenue's approach in considering the co....
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