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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
M.NAGAPRASANNA
Shine Management Services, Represented By Its Proprietor Concern Ms. Shanti Somu – Appellant
Versus
Joint Commissioner Of Commercial Taxes (Appeals), Bengaluru – Respondent
ORDER :
M. NAGAPRASANNA, J.
The petitioner is before this Court seeking the following prayers:
"(a) Issue a writ of Mandamus, or such other writ, order or direction as this Hon'ble Court may deem fit and accord liberty to the Petitioner to file appeal against the Order of Deputy Commissioner of Commercial Taxes (Audit) - 5.10, DGSTO-5 in No.DCCT(AUDIT-5.10)/DGSTO-5/ADJ/2024-25 dated 04.02.2025 within a further period of two months, which order is herewith enclosed as Annexure "C" and
(b) To provide any other relief deemed fit in the ends of justice and equity."
2. Heard Shri B.G. Chidananda Urs, learned counsel appearing for the petitioners and Shri K. Hema Kumar, learned Additional Government Advocate appearing for the respondents.
3. The petitioner is registered under the provisions of the GST Act. What brings him to this court in the subject petition is the non entertainment of the appeal on the score under Section 107 of the CGST Act, 2017 on the score that he has failed to file an appeal, which in fact has resulted on the score that he is unable to make the deposit.
4. Facts in brief germane are as follows:
The petitioner is said to be an undertaking, which serves manpower recruitme
Petitioner's right to appeal was upheld despite procedural impediments due to frozen bank accounts, allowing extension of limitation for appeal filing.
Procedural delays in GST appeal filings should not invalidate compliance efforts and rights to appeal, especially where the appellant has made good faith attempts to meet statutory requirements.
Payments made under protest can count as valid pre-deposits under Section 107 of the GST Act, ensuring equitable relief and proper adjudication in tax disputes.
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