BharatTaxGST

Sidramappa Patil vs. The Joint Commissioner Of Commercial Taxes (Appeals)

Original PDF →
WP/203730/2025HC KarnatakaGSTCNR KAHC03014985202525 November 2025Bench: M.G.S.KAMAL4 pages
For Petitioner: SRI. SHIVALING N. PADSHETTY, ADVOCATEFor Respondent: SRI MALLIKARJUN SAHUKAR, AGA

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:7169 WP No. 203730 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.G.S.KAMAL WRIT PETITION NO. 203730 OF 2025 (T-RES) BETWEEN: SIDRAMAPPA PATIL, M/S SIDRAMAPPA PATIL CONTRACTOR, AGE ABOUT 50 YEARS, OCC: BUSINESS, R/O. 1-891/A/2, BRAHAMPUR, KALABURAGI 585103. …PETITIONER (BY SRI. SHIVALING N. PADSHETTY, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), KALABURAGI DIVISION, VTK BUILDING, NEAR RAILWAY STATION, STATION BAZAR, KALABURAGI- 585102. 2. THE COMMERCIAL TAX OFFICER, OFFICE OF THE ASST. COMMISSIONER OF COMMERCIAL TAXES, LGSTO 520- GULBARGA, VTK BUILDING, NEAR RAILWAY STATION, STATION BAZAR, KALABURAGI- 585102. …RESPONDENTS (BY SRI MALLIKARJUN SAHUKAR, AGA) Digitally signed by SACHIN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:7169 WP No. 203730 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT / ORDER/ DIRECTION QUASHING OR SETTING ASIDE THE IMPUGNED REJECTION ORDER DATED 11.07.2025 PASSED BY THE 1ST RESPONDENT IN GST AP NO.99/2025-26 BY CONDONING THE DELAY OF 18 DAYS (ANNEXURE-C) SUBSEQUENT TO PASSING OF IMPUGNED DEMAND ORDER NO.ZD290125066144H OF DATED 18.01.2025 FOR THE SUM OF RS.87,706/- (TAX INTEREST+PENALTY) PASSED BY 2ND RESPONDENT (ANNEXURE-A) IN PREFERRING THE APPEAL BEFORE 1st RESPONDENT. II) ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT/ ORDER/ DIRECTIONS TO THE 1ST RESPONDENT TO RESTORE THE APPEAL GST:AP: NO.99/2025-26 AND TO ENTERTAIN THE SAME IN ACCORDANCE WITH LAW. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S.KAMAL

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.G.S.KAMAL)

Petitioner is before this Court being aggrieved by the order dated 11.07.2025 passed by the respondent No.1 in GST:AP:No.99/2025-26 declining to condone the delay of 18 days and subsequent demand dated 18.01.2025 by the respondent No.2 for Rs.87,706/- and also for mandamus to restore the said appeal GST:AP:No.99/2025-26 for adjudication. HC-KAR NC: 2025:KHC-K:7169

2.

Learned counsel for the petitioner relying upon the order of the Co-ordinate Bench of this Court dated 28.08.2024 passed in W.P.No.21725/2024 in the case of found in the aforesaid order in W.P.No.21725/2024, subject to payment/deposit of the statutory amount.

4.

Accordingly, petition is allowed.

5.

The order dated 11.07.2025 passed by the respondent No.1 in GST:AP:No.99/2025-26 is quashed. Appeal is restored to the file to be disposed of in accordance with law subject to petitioner paying/depositing the statutory amount. HC-KAR NC: 2025:KHC-K:7169

6.

Respondents-authorities are directed to reinstate/restore the GST registration of the petitioner subject to petitioner filing GST returns and paying up to date tax together with interest, if any, within four weeks from the date of receipt of certified copy of this order. (M.G.S.KAMAL) JUDGE

SN List No.: 1 Sl No.: 8 CT:PK

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.