- 1 - HC-KAR NC: 2025:KHC:41786 WP No. 30288 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30288 OF 2025 (T-RES) BETWEEN: M/S JAIN IRRIGATION SYSTEMS LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING OFFICE AT SURVEY NO.113, OPP. SHELL PETROL PUMP, BENGALURU-PUNE HIGHWAY, PALE VILLAGE, HUBBALLI DISTRICT, DHARWAD – 581 207 REPRESENTED HEREIN BY ITS PRESIDENT - TAXATION, MR. DONGARMAL INDERCHAND DESARDA AGED ABOUT 61 YEARS …PETITIONER (BY SRI. SANDEEP HUILGOL, ADVOCATE) AND: 1. THE HON’BLE KARNATAKA APPELLATE TRIBUNAL REPRESENTED HEREIN BY THE REGISTRAR 1ST GATE, 2ND FLOOR, MS BUILDING, BENGALURU – 560 001 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1), VIJAYAPURA GOVT. BUILDING, AFZALPUR TAKKE, VIJAYAPURA – 586 102 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN), BELAGAVI DGSTO “SUMOULYA SOUDHA”, 1ST FLOOR, CLUB ROAD, BELAGAVI – 590 001 Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:41786 WP No. 30288 of 2025 4. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) BELAGAVI DIVISION, “SUMOULYA SOUDHA”, 1ST FLOOR, CLUB ROAD, BELAGAVI – 590 001 5. THE STATE OF KARNATAKA REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY – FINANCE DEPARTMENT, MINISTRY OF FINANCE, GOVERNMENT OF KARNATAKA BENGALURU – 560 001 …RESPONDENTS (BY SMT. JYOTI M. MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT, ORDER OR DIRECTION TO PERMITTING THE PETITIONER TO FILE AN APPEAL AGAINST THE IMPUGNED SUO MOTU REVISION ORDER DATED 16.09.2023 PASSED BY THE 3RD RESPONDENT UNDER SECTION 63 OF THE KARNATAKA VALUE ADDED TAX ACT, 2003, BEARING NO.JCCT/KVAT/SMR//B-1130 (ANNEXURE A), WITHIN A PERIOD OF FOUR WEEKS FROM THE DATE OF RECEIPT OF THE CERTIFIED COPY OF THE FINAL ORDER PASSED BY THIS HON’BLE COURT IN THE PRESENT WRIT PETITION AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(i) Direction to Permitting the Petitioner to file an appeal against the impugned suo motu revision order dated 16.09.2023 passed by the 3rd Respondent under Section 63 of the Karnataka Value Added Tax Act, 2003, bearing No.JCCT/KVAT/SMR//B-1130 (Annexure A), within a period of four weeks from the date of receipt of the certified copy of the final order - 3 - HC-KAR NC: 2025:KHC:41786 WP No. 30288 of 2025 passed by this Hon'ble Court in the present writ petition; (ii) Directing the 1st Respondent – Hon’ble KAT to admit the aforesaid appeal filed by the Petitioner in terms of prayer (i), to consider the payment of Rs.5,39,298/- paid 'under protest' by the Petitioner on 21.02.2024 (Annexure J) as due compliance with the provisions contained in S.63(4) of the KVAT Act towards deposit of 30% of the impugned demand, and to direct the Hon'ble KAT to thereafter adjudicate and dispose off the said appeal on merits, in accordance with law and the facts and circumstances of the case after granting the Petitioner a reasonable opportunity of being heard; (iii) Quashing the impugned Endorsement dated 11.07.2025 bearing No.DCCT/Audit-1/Taxdue/25- 26/B-635 issued by the 2nd Respondent (Annexure’C’); and (iv) Pass such order or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.” 2. Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 16.09.2023, Suo Motu Revision Order under Section 63-A of the - 4 - HC-KAR NC: 2025:KHC:41786 WP No. 30288 of 2025 Karnataka Value Added Tax Act, 2003 (for short “the KVAT Act”) was passed by respondent No.3, which was followed by demand notice dated 11.01.2024 issued by respondent No.2. Thereafter, the petitioner filed an appeal before respondent No.4 on 21.02.2024 instead of approaching the Karnataka Appellate Tribunal, under Section 63(1) of the KVAT Act. On 07.01.2025, respondent No.4 issued the impugned endorsement at Annexure-L on 07.01.2025. 4. In the said appeal filed by the petitioner before respondent No.4, the petitioner deposited a sum of Rs.5,39,298/- under protest on 21.02.2024 by way of due compliance to the provisions contained in Section 63(4) of the KVAT Act, which was towards 30% of the demand amount. On 07.01.2025, respondent No.4 issued an endorsement stating that he had no jurisdiction to entertain the appeal filed by the petitioner. In pursuance of the aforesaid endorsement, respondent No.2 issued the impugned endorsement at Annexure-C dated 11.07.2025 threatening coercive action against the petitioner, who is before this Court by way of the present petition. - 5 - HC-KAR NC: 2025:KHC:41786 WP No. 30288 of 2025 5. Learned counsel for the petitioner submits that having regard to the endorsement issued by respondent No.4 citing inherent lack of jurisdiction on his part to entertain the appeal filed by the petitioner on 21.02.2024, the present petition may be disposed of reserving liberty in favour of the petitioner to approach the Karnataka Appellate Tribunal within a stipulated timeframe and also grant benefit of exclusion of time for a period from 21.02.2024 till today, in view of the provisions contained in Section 14 of the Limitation Act. 6. The said submission is placed on record. 7. Per contra, learned HCGP submits that there is no merit in the petition and that the same is liable to be dismissed. 8. A perusal of the material on record and the submission made by the learned counsel for the petitioner would indicate that having filed an appeal on 21.02.2024 before respondent No.4 – the Joint Commissioner, the petitioner was prosecuting the said appeal in good faith before respondent No.4 – Authority, which did not have jurisdiction within the meaning of Section 14 of the Limitation Act. - 6 - HC-KAR NC: 2025:KHC:41786 WP No. 30288 of 2025 9. Under these circumstances, I deem it just and appropriate to dispose of this petition reserving liberty and granting permission in favour of the petitioner to file an appeal before the Karnataka Appellate Tribunal, Bengaluru, challenging the order dated 16.09.2023 passed by respondent No.3, within a period of six weeks from today. Since the petitioner has already deposited a sum of Rs.5,39,298/-, before the concerned respondent, if the petitioner files such an appeal before the Karnataka Appellate Tribunal, Bengaluru, within a period of six weeks from today, the petitioner would be entitled to the benefit of exclusion of time from 21.02.2024 till today, in view of Section 14 of the Limitation Act. 10. Subject to the aforesaid observations and directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 2 Sl No.: 18