BharatTaxGST

Mr Abdul Rehman Khajesa Attar vs. Assistant Commisisoner Of Commercial Taxes Lgsto 520

Original PDF →
WP/202117/2025HC KarnatakaGSTCNR KAHC03007668202520 August 2025Bench: JYOTI MULIMANI4 pages
For Petitioner: MISS/SMT. FARHAT SULTANA, ADVOCATEFor Respondent: SRI. MALLIKARJUN SAHUKAR, AGA FOR R1 & R2

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:4772 WP No. 202117 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 20TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO.202117 OF 2025 (T-RES) BETWEEN: MR. ABDUL REHMAN KHAJESA ATTAR PROPRIETOR M/S A. K. ATTAR CYCLE STORE, AGED ABOUT 46 YEARS, SHOP NO.3, NEAR SHALIMAR LODGE, STATION ROAD, KALABURAGI-585102. …PETITIONER (BY MISS/SMT. FARHAT SULTANA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-520, COMMERCIAL TAX OFFICE, NEAR RAILWAY STATION, KALABURAGI-585102. 2. JOINT COMMISSIONER OF GOODS AND SERVICE TAX (APPEALS), KALABURAGI DIVISION, COMMERCIAL TAX OFFICE, NEAR RAILWAY STATION, KALABURAGI-585102. 3. THE BRANCH MANAGER SYNDICATE BANK IFSC CODE: SYNB0001301 Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:4772 WP No. 202117 of 2025 ADDRESS: THIMMAPURI CHOWK STATION BAZAR, KALABURAGI-585102. …RESPONDENTS (by SRI. MALLIKARJUN SAHUKAR, AGA FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING, THIS DAY, AN ORDER IS MADE AS UNDER:..

ORAL ORDER

Ms.Farhat Sultana., counsel for the petitioner and Sri.Mallikarjun Sahukar., AGA for respondents 1 and 2 have appeared in person.

2.

The captioned Writ Petition is filed seeking following reliefs: a) Issue an appropriate order/ direction/ writ in nature of Certiorari to quash the Rectification order Form GST APL-04 bearing No.GST:AP:08:/2025-26/91/1 dated 17.04.2025 vide Annexure-F passed by respondent No.2 and consequently, quash the Assessment Order under Section 62 bearing No.ZD290523030566B dated 30.05.2023 vide Annexure-B passed by respondent No.1. HC-KAR NC: 2025:KHC-K:4772 b) Issue an appropriate order/ direction/ writ in nature of Certiorari to quash the Notice GST DRC-13 bearing No.ACCT/LGSTO-520/KLB/DRC-13/2024- 25/6504 dated 24.03.2025 vide Annexure-D issued by respondent No.1 to respondent No.3. c) Issue an appropriate order/ direction/ writ in nature of mandamus directing respondent No.3 to unblock the petitioner’s account bearing No.13081010001284. 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care.

4.

The Order in Original was assailed before the Appellate Court by filing a statutory appeal under Section 107(1) of the Karnataka Goods and Services Tax and Central Goods and Service Tax Act, 2017. There was a delay of 567 days in filing the appeal. Since the appeal was filed beyond 120 days, the Joint Commissioner of Commercial Taxes (Appeals) Kalaburagi, rejected the appeal. The rejection is just and proper. The Appellate Authority has no power to condone the HC-KAR NC: 2025:KHC-K:4772 delay beyond 120 days. I decline to exercise power under the Writ juri iction to accord the relief to the petitioner. The Writ Petition is liable to be rejected.

5.

Resultantly, the Writ Petition is rejected. (JYOTI MULIMANI) JUDGE MRP/VNR List No.: 1 Sl No.: 2

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.