Summary
- The Karnataka High Court has restored a GST appeal by Sunrise Crop Science, which was dismissed as time-barred due to a delay attributed to medical reasons.
- The appeal, concerning an order from December 16, 2023, was filed 84 days late after being communicated on December 26, 2023.
- The Court noted that the petitioner provided satisfactory medical evidence for the delay and referred to its previous judgment in Simplex Infrastructures Ltd. v. Joint Commissioner of Central Tax.
- The petitioner must now appear before the Joint Commissioner on November 2, 2026, with all merits of the case remaining open for adjudication.
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