Abdukl Razak vs. Deputy Commissioner - Karnataka High Court, 14 July 2025

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC-K:3873 WP No. 201936 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 14TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.201936 OF 2025 (T-RES) BETWEEN: ABDUKLRAZAK S/O MEHEBOOB SAB METI, AGED ABOUT 45 YEARS, OCC: CONTRACTOR, R/AT KARADI GARDEN SAKAF ROZA, VIJAYAPURA-586101. …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, AFZALPURTAKKE, VIJAYAPUR-586102. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, BELAGAVI-590019. …RESPONDENTS (BY SRI. GOPALKRISHNA B. YADAV, HCGP) Digitally signed by SHIVALEELA DATTATRAYA UDAGI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:3873 WP No. 201936 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE SHOW CAUSE NOTICE DATED 18.05.2024 BEARING NO.DCCT/(A)-1/VJP/GST/2024-25/B-203 ISSUED BY THE 1ST RESPONDENT PRODUCED ANNEXURE-B II) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 24.06.2024 BEARING NO. DCCT(A)-1/VJP/GST-DRC-07/2024-25/B PASSED BY THE 1ST RESPONDENT PRODUCED ANNEXURE-C III) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 24.06.2025 PASSED IN APPEAL NO.GST-835/2024-25/B-422 PASSED BY THE 2ND RESPONDENT PRODUCED ANNEXURE-D AND ETC.. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.I.ARUN) Petitioner is registered for the purposes of GST. Against an order passed by the respondent No.1, petitioner preferred an appeal under Section 107 of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, to respondent No.

The same has been rejected on the ground of inordinate delay beyond 120 days. Aggrieved by the same, the present writ petition is filed. HC-KAR NC: 2025:KHC-K:3873

The case of the petitioner is that though there is a delay beyond 120 days as prescribed in the statute, respondent No.2 is required to assign appropriate reasons, which has not been done in the impugned order. He further submits that this Court under similar circumstances in W.P.No.201028/2025 dated 04.04.2025 and several other matters has directed respondent No.2 to consider

the appeal of the petitioner even when the delay was beyond 120 days.

The learned Additional Government Advocate upon instructions admits with regard to the order of this Court in W.P.No.201028/2025 dated 04.04.2025, and several other matters, and fairly submits that the matters may be remanded back to respondent No.2 to consider the case of the petitioner on merits.

There is no reason why petitioner, who is similarly situated as that of the petitioner in HC-KAR NC: 2025:KHC-K:3873 W.P.No.201028/2025, should not be granted the similar relief.

Hence the following:

ORDER The writ petition is allowed. The impugned order dated 24.06.2025, bearing No.GST-835/2024-25/B-422 passed by respondent No.2 vide (Annexure-D) to the writ petition is hereby set aside. The matter stands remitted back to respondent No.2 and the delay is condoned. Respondent No.2 shall consider the case of the petitioner on merits and pass appropriate orders. Petitioner shall appear before respondent No.2 on 07.08.2025 at 11.00 a.m. without further notice. (M.I.ARUN) JUDGE U LIST NO.: 1 SL NO.: 28 CT:SI