Sri Yankanna vs. Dy Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER Heard learned counsel for the petitioner. Learned Additional Government Advocate is directed to take notice for respondents.
This petition is filed seeking following reliefs: “1) Issue a writ or such other order in the nature of certiorari to quash the order dated 21.02.2025 bearing No. DCCT (AUDIT)-1/ DGSTO/ KLB/ 2024-25 passed by the 1st Respondent produced Annexure-B. 2) Issue a writ or such other order in the nature of certiorari to quash the order dated 02.12.2025 passed in APPEAL No. GST-300/ 2025-26 /1117/1 passed by the 2nd Respondent produced Annexure-C. 3) Pass such other orders as this Hon’ble court deems fit to grant in the interest of justice and equity”. HC-KAR NC: 2026:KHC-K:1573
Petitioner is a proprietor, doing business in executing work contracts from government department and is an assessee under the Central Goods and Service Tax Act, 2017, bearing GSTN No.29AKEPY5124F1ZX. He regularly submits his tax returns by paying tax. The respondent got issued an intimation under Form DRC-01 of the GST Act for the taxable period 2020-2021 intimating the petitioner to pay tax, interest and penalty. As the same was not replied and not complied, respondent No.1 passed an order under Section 73 (9) of the GST Act, confirming the amount sought in the show-cause notice.
Petitioner preferred an appeal under Section 107 (1) of the GST Act, challenging the order dated 21.02.2025 passed by respondent No.2, bearing appeal No. GST 300/25-26. This appeal preferred by the petitioner came to be dismissed on the ground of delay, which is the subject matter of this petition.
It is contented by learned counsel for the petitioner that the appellate authority has dismissed the HC-KAR NC: 2026:KHC-K:1573 appeal on the ground of delay, which is illegal and arbitrary. Learned counsel for the petitioner relies upon A judgment of Co-ordinate Bench of this Court in WP No.200975/2025, contending that in similar identical circumstances, this Court has set aside the order, where
the appeal was dismissed on the sole ground of delay and condoned the delay. Therefore, he submits that similar order be passed in this case.
Per contra, learned Additional Government Advocate, who is present before this Court, does not dispute the order passed by the Co-ordinate Bench of this Court in aforesaid writ petition.
Accordingly, in view of the judgment rendered by Co-ordinate Bench of this Court in WP No.200975/2025, whereby the Co-ordinate Bench has relied upon the judgment of High Court of Culcutta in the case of Arvind Gupta v. Assistant Commissioner of Revenue State Taxes, Cooch Behar Charge and Others in WP No.2904/2023 and judgment of Co- HC-KAR NC: 2026:KHC-K:1573 ordinate Bench of this Court in WP No.200898/2025 in the case of Shivanand Gurulingappa Patil v. the Joint Commissioner of Commercial Taxes (Appeals) Kalaburagi and another, the petitioner herein also stands on the same footing. In the view of the above two judgments and the submissions made by the counsel, there are justifiable reasons to agree with the contentions put forth by the counsel for petitioner.
Accordingly, I pass the following: ORDER i. This petition is allowed in part. ii. The impugned order dated 02.12.2025 bearing No.GST:AP:300/2025-26/1117/1 vide Annexure-B is hereby quashed. iii. Consequently, the delay in filing the appeal is hereby condoned. The appeal shall be decided in accordance with law. HC-KAR NC: 2026:KHC-K:1573 iv. It is made clear that this Court has not expressed any opinion on the merits of the matter. (PRADEEP SINGH YERUR) JUDGE
NJ List No.: 2 Sl No.: 4 CT:SI
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.