M/S Sri. Laxmi vs. The Deputy Commissioner Of
Original PDF →No AI summary yet for this judgment.
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.APL/GST-243/2025-26, dated 16/09/2025, passed by respondent no. 2 vide Annexure F, to the petition.
B. Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned order bearing no. DCCT/ADT-1/HBL/SEC-73/24-25/115 dated 26/07/2024, passed by respondent no. 1 vide Annexure – B.
C. Issue writ of mandamus or like in the nature of directing the respondent no. 1 and 2 to pass the order on merits of the case.
D. Pass such other order or 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. HC-KAR NC: 2025:KHC-D:14319
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 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. HC-KAR NC: 2025:KHC-D:14319 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
KGK/CT-ASC List No.: 1 Sl No.: 64
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.