Case Details: Vishal Durgadas Jaiwant vs. Joint Commissioner of Commercial Taxes (Appeals), Hubballi (2026) 40 Centax 53 (Kar.)
Judiciary and Counsel Details
- Mrs K.S. Hemalekha, J.
- Shri S.G. Solargoppa, Adv., for the Petitioner.
- Shri Praveen K. Uppar, AGA, for the Respondent.
Facts of the Case
The petitioner claimed input tax credit (ITC) based on a valid tax invoice; however, the supplier failed to upload the invoice in Form GSTR-1, resulting in mismatch and denial of ITC. The petitioner issued notice to the supplier and was under a bona fide belief that the discrepancy would be rectified. Due to lack of awareness and absence of professional assistance, the petitioner failed to file an appeal within the prescribed time under Section 107 of the CGST Act. The appeal, along with an affidavit explaining the delay, was dismissed as time-barred by the Appellate Authority. The petitioner filed a writ seeking condonation of delay and consideration of the appeal on merits in light of relevant GST circulars.
High Court Held
The High Court held that the delay in filing the appeal was due to a bona fide belief and lack of awareness, supported by a reasonable explanation. It observed that a justice-oriented approach should be adopted where sufficient cause is shown, particularly when the matter merits consideration on merits. The Court further held that the benefit of relevant GST circulars should be extended. Accordingly, the appellate order dismissing the appeal as time-barred was set aside, the appeal was treated as filed within time, and the Appellate Authority was directed to decide the matter on merits.
List of Cases Cited
- Kolapudi Enoch Washington v. Additional Commissioner (GST & Central Tax) — (2023) 2 Centax 33 (Kar.) = 2023 (69) G.S.T.L. 177 (Kar.) — Referred [Para 4]
- Nagson and Co. v. Joint Commissioner Of Central Tax (Appeals-II) 2022 — KHC 38176 — Referred [Para 4]
- Wipro Ltd. v. Asstt. Commissioner of Central Taxes — (2023) 4 Centax 179 (Kar.) = 2023 (72) G.S.T.L. 325 (Kar.) — Referred [Para 4]
List of Departmental Clarification Cited
- Circular No. 183/15/2022-GST, dated 27.12.2022
- Circular No. 193/05/2023-GST, dated 17.07.2023
