Pundlik S/O Bhimappa Kadakol vs. The Joint Commissioner
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Cause title — parties, addresses and appearances
ORAL ORDER
The petitioner is before this Court seeking the following prayer: “To issue a writ in the nature of certiorari or any other appropriate writ or order, set aside the order dated 21.08.2025 passed by the respondent No.1 Joint Commissioner of Commercial Taxes (Appeals), Belagavi Division in GST-350/2025-26 rejection of GST appeal produced vide Annexure-A.”
The learned counsel appearing to the petitioner submits the issue in the lis stands answered by the Co-ordinate Bench in Writ Petition No.200569/2025 disposed on 28.02.2025, wherein the Co-ordinate Bench considers the very issue with regard to entertainment of an appeal beyond the period of limitation under Section 107 of GST Act.
The learned counsel for the petitioner in the case at hand also has shown sufficient cause with regard to his health being the reason for non-filing of appeal within stipulated time.
In that light, petition deserves to succeed.
For the aforesaid reasons, the following: HC-KAR NC: 2025:KHC-D:14931 WP No. 106793 of 2025
ORDER i. Writ Petition is allowed. ii. The impugned order dated 21.08.2025 passed by the respondent No.1 Joint Commissioner of Commercial Taxes (Appeals), Belagavi Division is set aside. iii. The matter is remitted back to the respondent No.1, who shall consider the application filed by the petitioner on merits and in accordance with law. (M.NAGAPRASANNA) JUDGE KGK CT:ANB List No.: 1 Sl No.: 189
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.