Karnataka High Court rules that a GST appeal filed on the 90th day from the email communication of the order is valid and directs authorities to hear the appeal.

A recent writ petition brought before the court highlighted a critical issue regarding the dismissal of a GST appeal due to a perceived delay. The petitioner, a registered dealer, challenged the appellate authority's decision to reject their appeal, arguing that it was filed within the legally permissible timeframe.

The Case in Brief:

The petitioner had filed an appeal against an order issued under Section 73 of the CGST/SGST Act, 2017. The appeal was lodged on the 90th day from the date the order was communicated via email. However, the appellate authority dismissed the appeal, citing a two-day delay, without providing the petitioner an opportunity to be heard.

Key Legal Arguments:

• The petitioner argued that the appeal was filed within the three-month period stipulated under Section 107 of the KGST Act, 2017, calculated from the date of email communication.
• Furthermore, the petitioner had submitted a rectification application along with an affidavit requesting condonation of delay, if any.
• The petitioner contended that the appellate authority failed to exercise its power judiciously under Section 107 (1) and (2) of the Act and did not adhere to the principles of natural justice by denying them a hearing.

Court's Decision:

The court ruled in favor of the petitioner, setting aside the appellate authority's dismissal order. The court emphasized that:

• The appeal was filed within the legally permissible 90-day period from the date of email communication, which is a valid mode of communication under Section 169 of the Act.
• The appellate authority should have considered the rectification application and the condonation of delay request, especially since the appeal was filed within the condonable period.
• The appellate authority erred in rejecting the appeal without providing the petitioner an opportunity to be heard.

GST Case Law SK Takappa Prop: M/S S.K. Takappa Coir Ropes Dealer Versus The Assistant Commissioner of Commercial Taxes (Appeals) Davangere

Citation-2025 TAXONATION 336 (KARNATAKA)

SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)

FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj