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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
| Table of Content |
|---|
| 1. petition seeks permission for appeal. (Para 2) |
| 2. petitioner’s inability to appeal due to bank account freeze. (Para 3 , 4 , 5) |
| 3. reliance on similar judgments supporting petitioner. (Para 6 , 7) |
| 4. court's order allowing appeal process to continue. (Para 8) |
| 5. rights of appeal upheld despite delays caused by financial constraints. (Para 9) |
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
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.
GST appeal rejection on limitation upheld, but remitted for merits upon enhanced pre-deposit.
The court allows remittance for fresh adjudication contingent upon deposit conditions in GST disputes.
The court reaffirms the principles of allowing tax disputes to be settled upon reasonable compliance by the taxpayer under GST laws.
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