High Court of Karnataka
Sepl Infra (P.) Ltd. v. Joint Commissioner of Commercial Taxes (Appeals)
WRIT PETITION NO.104931 OF 2026 (T-RES)
The ruling in brief
Failure to upload an adjudication order in regular portal tab, coupled with non- service of full order and subsequent delayed knowledge, justified writ interference despite limitation; dismissal of statutory appeal was set aside, delay condoned and appeal restored for adjudication on merits, assessee having made statutory pre- deposit.
Coercive garnishee recovery during pendency of a statutory appeal, despite requisite pre-deposit, was unjustified; in view of appellate restoration, garnishee order was quashed, while dismissal of appeal as time-barred was set aside and delay condoned, with appeal restored for decision on merits
Provisions considered
Section 107 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017; Section 79, read with sections 78 and 107, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.