BharatTaxGST

M/S Pooram Engineering And Erectors vs. Commercial Tax Officer

Original PDF →
WP/201185/2025HC KarnatakaGSTCNR KAHC03005456202508 July 2025Bench: M.I.ARUN5 pages
For Petitioner: SRI. SANDEEP VIJAYKUMAR, ADVOCATEFor Respondent: SRI. MALLIKARJUN SAHUKAR, AGA

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:3728 WP No. 201185 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 8TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.201185 OF 2025 (T-RES) BETWEEN: M/S POORAM ENGINEERING & ERECTORS, KULAMADA, KS MANDIRAM, KIZHAKKANELA POST, KOLLAM, KERALA-691574, REPRESENTED BY ITS PARTNER S. SREEKUMAR …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER GSTSO-421, MUDDEBIHAL, VIJAYAPUR-586212. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, BELAGAVI-590019. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO 1) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF Digitally signed by VARSHA N RASALKAR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:3728 WP No. 201185 of 2025 CERTIORARI TO QUASH THE SHOW CAUSE NOTICE DATED 27.09.2023 BEARING NO.CTO/SGSTO-421/MBL/B-1823/2023- 24 ISSUED BY THE 1ST RESPONDENT PRODUCED ANNEXURE-B, 2) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 06.11.2023 BEARING NO. CTO/GSTSO-421/DRC-07/2023-24/B-2386 PASSED BY THE 1ST RESPONDENT PRODUCED ANNEXURE-C. 3) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 18.01.2025 PASSED IN APPEAL NO. GST-474/24-25/B-1148 PASSED BY THE 2ND RESPONDENT PRODUCED ANNEXURE-D. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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)

An order under Section 73 of Karnataka Goods and Services Tax, Act / Central Goods and Services Tax Act, 2017 (for short ‘KGST/ CGST Act’) was passed against the petitioner by respondent No.

1.

Aggrieved by the same, the petitioner preferred an appeal under Section 107 of the Act before respondent No.

2.

However, the same has been dismissed on the ground that there has been delay of more than 120 days apart from statutory period within which the appeal has to be filed and the period that HC-KAR NC: 2025:KHC-K:3728 respondent No.2 is authorized to condoned. Aggrieved by the same, the writ petition is filed.

2.

The petitioner submits that he was not communicated with the impugned order passed by respondent No.2 within time. He was not aware of the impugned order passed by respondent No.1 against him and hence, there was a delay in filing the appeal before respondent No.

2.

He submits that he filed an appeal immediately after coming to know about the order of respondent No.

1.

He also submit that under similar circumstances, this Court had condoned the appeal and directed respondent No.2 to consider the case on merits and prays the similar order may be passed.

3.

Learned Additional Government Advocate upon instructions fairly submits that under similar circumstances, the delay has been condoned and matter may be remanded back to the respondent No.2. HC-KAR NC: 2025:KHC-K:3728

4.

Reliance is placed by the petitioner, the order passed by this Court in W.P.No.201777/2025. 5. Under similar circumstances, this Court in Writ Petition No.201777/2025 had allowed the writ petition by condoning the delay and directing respondent No.1 to consider the case of the petitioner on merits therein. There is no reason why the benefit of the order passed by this Court should not enure to the benefit of the petitioner herein.

6.

Hence, the following: ORDER i. Writ petition is allowed. ii. The impugned order dated 18.01.2025 passed in Appeal No.GST-474/24-25/B-1148 by respondent No.2-Joint Commissioner of Commercial Tax (Appeal) (Annexure-D to the writ petition) is hereby set aside. HC-KAR NC: 2025:KHC-K:3728 iii. The delay in filing the appeal is condoned. iv. Matter is remanded back to respondent No.2 with a direction to dispose of the appeal on merits. v. Petitioner shall appear before respondent No.2 on 07.08.2025 at 11.00 a.m. (M.I.ARUN) JUDGE

SMP List No.: 1 Sl No.: 80 CT:SI

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.