M/S. Rvr Projects Private Limited v. The Joint Commissioner of Commercial Taxes (Appeals),

Order dated

13.05.2026 [Annexure-A] by the Appellate Authority under Section 107 of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 [for short, the Act']. In the appeal, the petitioner has called in question the Adjudication Order dated 28.07.2025 [Annexure-E] under Section 73 of the Act.

¶2The petitioner, after the Adjudication Order, has filed an application for rectification under Section 161 of the Act and this application is rejected by the Order dated 23.12.2025 opining that the Order does not suffer from typographical/clerical error or an error in calculation. The Appellate Authority has dismissed the appeal on the ground that it is beyond 120 days as contemplated under Section 107 of the Act.

¶3Mr. Venkatanarayana G M, the learned counsel for the petitioner, Mr. K Hema Kumar, a learned Additional Government Advocate, who is assisted by Ms. Malavika Prasad, a learned High Court Government Pleader for the respondents, are heard in the light of the afore circumstances and the Orders of this Court in the writ petition in W.P. No.38839/2025 which is decided on 13.01.2026. This Court has absolved thus. "5. It must be noticed that under Section 107(1) of the KGST Act, the period of limitation is three months from the date of receipt of the order. The period of three months from

25.06.2025 would end on 25.09.2025. The appeal having been filed on 10.09.2025 is accordingly within the period of limitation. Accordingly, the order at Annexure-A is set aside. Matter is remitted for fresh consideration before respondent No.1, while directing the authority to recalculate limitation, in light of the prima facie observations made herein."

¶4It follows from this proposition that the time spent in prosecuting the application for rectification ought to have been excluded while computing the limitation for filing the appeal and it is not in dispute that if the time spent in prosecuting the rectification application is excluded, the appeal would be in time. Therefore, the question for consideration must be answered in favour of the petitioner directing restoration of the appeal. At this stage, Sri Venkatanarayana G M also submits that the petitioner has deposited 10% of the tax demand as pre-deposit at the time of filing the appeal but over a period of time the entire demand is recovered through cash. These submissions are also taken on record and hence the following. ORDER [A] The petition is allowed-in-part and the Order-in-Appeal dated

13.05.2026

[Annexure-A] is quashed restoring the appeal for reconsideration.

[B] The petitioner shall appear with the Appellate Authority on 28.09.2026 without further notice. It is needless to observe that all questions are left open for consideration.

Sd/- (B M SHYAM PRASAD) JUDGE

AN/-

-e1e-e ((((((((((((HC-KAR, NC:(2026:KHC:45746( WP(No.(20928(of(2026( ( ,,,,,,,,,, , CNR:(KAHC010460712026(e ( e ( INATHEAHIGHACOURTAOFAKARNATAKAAATABENGALURUA e THe DATEDATHISATHEA25 ADAYAOFAAUGUST,A2026A e BEFOREA e THEAHON'BLEAMR.AJUSTICEABAMASHYAMAPRASADA e WRITAPETITIONANO.A20928AOFA2026A(T-RES)Ae e A BETWEEN:AAe A e - M/S.-RVR-PROJECTS-PRIVATE-LIMITED- e (REPRESENTED-BY-ITS-DIRECTOR,-- MR.-RAYALA-SATYANARAYANA)--e D.-NO.-435,-GROUND,-APARAJITHA,-- e 7TH-MAIN,-BASAVESWARA-BADAVANE,-- e BALLARI,-KARNATAKA---583-201.- PROPRIETORSHIP-FIRM.-e …PETITIONER- e (BY-SRI.-VENKATANARAYANA-G.M.,-ADVOCATE)- e AND:A e A Digitally 1.- THE-JOINT-COMMISSIONER-OF--signed by VANAMALA COMMERCIAL-TAXES-(APPEALS),- eN DAVANGERE-DIVISION,-1ST-FLOOR-- Location: VANIJYA-TERIGE-BHAVAN,-- HIGH A-BLOCK,-OPP.-BSNL-OFFICE,-- COURT OF DEVARAJ-URS-EXTENSION,-P.B.-ROAD,-KARNATAKA KARNATAKA-577-006.- - 2.- THE-DEPUTY-COMMISSIONER-OF-- COMMERCIAL-TAXES,- (AUDIT)-2,-DAVANGERE,- O/O-THE-DEPUTY-COMMISSIONER-OF- COMMERCIAL-TAXES,-(AUDIT)-2,-- -e2e-e ((((((((((((HC-KAR, NC:(2026:KHC:45746( WP(No.(20928(of(2026( ( ,,,,,,,,,, , CNR:(KAHC010460712026( ( ( DAVANGERE,-VANIJYA-TERIGE-BHAVAN,-- GROUND-FLOOR,-A-BLOCK,-- DEVARAJ-URS-BADAVANE,-P.B.-ROAD,- DAVANGERE-KARNATAKA--577-006.- - …RESPONDENTS- (BY-SRI-K-HEMA-KUMAR,-AGA-A/W.- SMT.MALAVIKA-PRASAD.,-HCGP)- - - THIS-WP-IS-FILED-UNDER-ARTICLES-226-AND-227- OF- THE- CONSTITUTION- OF- INDIA- PRAYING- TO- QUASHING-THE-PROCEEDINGS-OF-THE-RESPONDENT- NO.- 2- IN- ADJUDICATION- ORDER- DATED- 28.07.2025- (ANNEXURE-E)- PASSED- WITHOUT- AFFORDING- AN- OPPORTUNITY- OF- BEING- HEARD- AS- VIOLATIVE- OF- PRINCIPLES-OF-NATURAL-JUSTICE-AND-CONTRARY-TO- SECTION- 75(4)- OF- THE- CGST- ACT,- 2017;----------------------------- B.-ALTERNATIVELY,-QUASHING-THE-PROCEEDINGS-OF- THE- RESPONDENT- NO.- 1- IN- IMPUGNED- ORDER- PASSED- IN- FORM- GST- APL-02- DATED- 13.05.2026- (ANNEXURE-A)- AND- CONSEQUENTLY- DIRECTING- THE- RESPONDENT-NO.-2-TO-ADMIT-THE-APPEAL-FILED-BY- THE-PETITIONER-AND-HEAR-THE-SAME-ON-MERITS.- - - THIS- PETITION,- COMING- ON- FOR- PRELIMINARY- HEARING,-THIS-DAY,-ORDER-WAS-MADE-THEREIN-AS- UNDER:- CORAM:- -HON'BLE-MR.-JUSTICE-B-M-SHYAM-PRASAD- - ORAL ORDER The question for consideration is whether this Court must interfere with the