Delay in GST Appeal Filing Condoned by HC

Case Details: Yallappa R. Patil vs. Assisstant Commissioner of Commercial Taxes [2026] 187 taxmann.com 1018 (Karnataka) 

Judiciary and Counsel Details

• S.Sunil Dutt Yadav & Vijaykumar A. Patil, JJ.
• H.R. Kambiyavar, Adv. for the Appellant.
• V.S. Kalasurmath, AGA, Girish S. Hulmani & Shivraj S. Balloli, Advs for the Respondent.

Facts of the Case

The petitioner filed a writ appeal challenging the order of the Single Judge, whereby the writ petition was rejected, and the petitioner was relegated to avail the statutory remedy of appeal before the Appellate Authority against the impugned order. The petitioner submitted that he may be relegated to avail the remedy of appeal under Section 107 of the CGST Act and the Karnataka GST Act and contended that the reasons for the delay in filing the appeal were genuine, as stated in the writ petition and noticed by the Single Judge. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that, having regard to the peculiar facts and circumstances of the case, the order of the Single Judge relegating the petitioner to avail the statutory remedy of appeal under Section 107 of the CGST Act and the Karnataka GST Act did not warrant interference. It was observed that the grounds urged by the petitioner justified permitting the statutory appeal despite the delay. The Court directed that if the petitioner filed the appeal under Section 107 within four weeks, the Appellate Authority shall take the appeal on record without raising any objection on the ground of limitation. Accordingly, while affirming the order of the Single Judge, the Court granted the petitioner four weeks to file the statutory appeal, subject to the above direction.