M/S R M Chougule And Associated vs. The Assistant Commissioner Of
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Cause title — parties, addresses and appearances
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
Petitioner is before this Court seeking the following prayer:
a. “Issue Writ of Certiorari or in the like nature of certiorari quashing the impugned order bearing no. Appeal No. GST- 227/2024-25/B-491, dated 30/09/2024, passed by respondent no. 2. vide ANNEXURE-C, to the petition. HC-KAR NC: 2025:KHC-D:14611 b. Consequently or in the like nature of certiorari quashing the impugned order bearing no. ACCT/A- 5/RECTIFICATION/2023-24 dated 21.11.2023, passed by respondent no. 1 vide ANNEXURE-A. c. Pass such other order of further orders as this Hon’ble Court may deems fit in the facts and circumstances of this case, in the interest of justice and equity.”
The learned counsel appearing for the petitioner submits that the petitioner notwithstanding the fact of payment of complete tax, the assessment is drawn against him, against which an appeal is preferred and the appeal is rejected on the sole ground of delay.
The learned counsel submits that the issue in the lis stands answered by the judgment rendered by this Court in Writ Petition No.107549/2024 disposed of on 21.01.2025. 4. In the light of the issue standing answered by this Court and that of the Division Bench in Writ Appeal No.100608/2025, the petition deserves to succeed in the HC-KAR NC: 2025:KHC-D:14611 same direction that is issued while disposing of Writ Petition No.107549 of 2024. 5. For the aforesaid reasons, the following: ORDER i. Writ petition is allowed in part. ii. The petitioner is permitted to file an appeal against the cancellation of registration before the Appellate Authority within four weeks from the date of the receipt of this order. iii. In the event, the appeal is preferred within four weeks as aforesaid, it shall be considered on its merit and not reject the appeal on the ground of limitation. iv. In the event, the petitioner would not prefer an appeal within four weeks as permitted above, the benefit of the order rendered in the subject petition would not be available to the petitioner. Ordered accordingly. (M.NAGAPRASANNA) JUDGE
AC/CT-GTB List No.: 1 Sl No.: 140
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.