- 1 - NC: 2025:KHC:17998 WP No. 30787 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.30787 OF 2024 (T-RES) BETWEEN: M/S ENN ESS ROYAL AUTOMOTIVE PVT. LTD., KIADB INDUSTRIAL AREA, NO.123, 2ND PHASE, ANTARASANAHALLI TUMKUR – 572 106 REP. BY ITS DIRECTOR SMT SARASWATHI N S AGED 48 YEARS …PETITIONER (BY SRI K M SHIVAYOGISWAMY, ADVOCATE) AND: 1. STATE OF KARNATAKA DEPARTMENT OF FINANCE VIDHANA SOUDHA BANGALORE -560 001. REPRESENTED BY ITS FINANCE SECRETARY 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-2, IIND FLOOR, VANIJYA THERIGEGALA SANKEERNA 80 FEET ROAD, SIDDARAMESHWARA EXTENSION TUMKURU -572 101. 3. THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA) DEPARTMENT OF COMMERCIAL TAXES Digitally signed by MALATESH K C Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:17998 WP No. 30787 of 2024 VAJIJYA THERIGE KARYALAYA, KALIDASA MARG GANDHI NAGAR, BENGALURU -560 009. 4. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-6 2ND FLOOR, BMTC, TMC ‘B’ BLOCK SHANTHI NAGAR, BANGALORE-560 027. …RESPONDENTS (BY SRI HEMAKUMAR.K, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE 4TH RESPONDENT BEARING NO. GST/AP. NO.120/2023-24 DATED 13/02/2024 VIDE ANNEXURE- D AND ETC. 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 In this petition, petitioner seeks for the following reliefs: “Issue Writ of Certiorari or directions in the nature of Certiorari to quash the impugned order passed by the 4th respondent bearing No.GST/AP.No.120/2023-24 dated 13.02.2024 vide Annexure ’D’. Issue Writ of Mandamus or directions in the nature of Mandamus directing the 4th respondent to admit the appeal dated 13.02.2024 and be heard on merits of the case, vide Annexure ‘D’.” - 3 - NC: 2025:KHC:17998 WP No. 30787 of 2024 2. A perusal of the material on record will indicate that on 30.11.2022 vide Annexure-B, 2nd respondent passed an ex- parte adjudication Order against the petitioner under Section 73(9) of the KGST Act. Aggrieved by the same, petitioner filed an appeal under Section 107 before the 4th respondent- Appellate Authority on 25.08.2023. By the impugned Order dated 13.02.2024, 4th respondent dismissed the appeal as barred by limitation, since the same was filed beyond the prescribed period of three months as well as condonable and extendable period of one month from the date of ex-parte adjudication Order. 3. Aggrieved by the impugned order passed by the respondent, petitioner is before this Court by way of the present writ petition. 4. In addition to reiterating the various contentions urged in the petition and referring the material on record, learned counsel for the petitioner invited my attention to the Circular at Annexure-E dated 02.11.2023 in order to point out that by virtue of said Circular, petitioner would have been entitled to file an appeal on or before 31.01.2024 in respect of all orders - 4 - NC: 2025:KHC:17998 WP No. 30787 of 2024 passed by adjudicating authority on or before 31.03.2023. It is submitted that the said Circular and those aspect of the matter has not been considered by the 4th respondent-appellate authority and as such, impugned Order at Annexure-D dated 13.02.2024 dismissing as barred by limitation deserves to be set-aside and delay in filing the appeal deserves to be condoned in terms of the aforesaid circular of 4th respondent by directing to dispose of the appeal on merits, in accordance with law. 5. Per contra, learned Additional Government Advocate does not dispute issuance of Circular at Annexure-E dated 02.11.2023 extending the period of limitation to file an appeal against an order passed prior to 31.03.2023, up to 31.01.2024. It is submitted that an appropriate Order may be passed in the instant petition. 6. The aforesaid facts and circumstances indicate that it is undisputed fact that adjudication Order in Original was passed by the 2nd respondent on 30.11.2022 which is much prior to cut off date i.e., 31.03.2023 as stipulated in the Circular dated - 5 - NC: 2025:KHC:17998 WP No. 30787 of 2024 02.11.2023 which permits the petitioner to file an appeal on or before 31.01.2024. 7. In the instant case, material on record discloses that the petitioner filed an appeal on 25.08.2023 in relation to the Order dated 30.11.2022 and in the light of the aforesaid Circular, I am of the considered opinion that 4th respondent clearly fell in error in dismissing the appeal as being barred by limitation, without appreciating the aforesaid Circular which clearly establishes that the appeal was filed within the period of limitation as extended by aforesaid Circular and as such, impugned Order deserves to be set-aside and the matter remitted back to the 4th respondent for consideration afresh on merits and in accordance with law without reference to period of limitation. 8. In the result, I pass the following: ORDER (i) Petition is allowed. (ii) Impugned Order at Annexure-D dated 13.02.2024 is hereby set-aside. - 6 - NC: 2025:KHC:17998 WP No. 30787 of 2024 (iii) Delay, if any, on the part of the petitioner in filing the appeal before the 4th respondent-Appellate Authority hereby stands condoned in terms of the Circular at Annexure-E dated 02.11.2023. (iv) The matter is remitted to the 4th respondent for reconsideration, afresh, without reference to the period of limitation which stands answered in favour of the petitioner by virtue of this Order. Sd/- (S.R.KRISHNA KUMAR) JUDGE kcm List No.: 2 Sl No.: 58