BharatTaxGST

M/S Best One Medical And General Stores vs. Joint Commissioner

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WP/201777/2025HC KarnatakaGSTCNR KAHC03007351202503 July 2025Bench: M.I.ARUN5 pages
For Petitioner: SRI. YASHAS S. DIKSHIT, ADVOCATEFor Respondent: SRI. MALLIKARJUN SAHUKAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:3630 WP No. 201777 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 3RD DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.201777 OF 2025 (T-RES) BETWEEN: M/S. BEST ONE MEDICAL AND GENERAL STORES, THROUGH ITS PROPRIETOR, SHRI. MOHAMMAD NASEERUDDIN. AGE: MAJOR, EK MINAR, SHOP NO.OLD 3-9-46, NEW 3-9-68 ROAD, RAICHUR-584101. …PETITIONER (BY SRI. YASHAS S. DIKSHIT, ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAX (APPEAL), KALABURAGI DIVISION VKT BUILDING, NEAR RAILWAY STATION, STATION BAZAR, KALABURAGI-585102. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAX (LGSTO)-530, RAICHUR. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI, QUASHING THE ORDER DATED Digitally signed by LUCYGRACE Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:3630 WP No. 201777 of 2025 14.05.2025 PASSED BY THE RESPONDENT NO.1 IN GST:AP:284/2024-25/210/1, WHICH IS AT ANNEXURE-C. CONSEQUENTIALLY, CONDONE THE DELAY AND FURTHER DIRECT RESPONDENT NO.2 TO HEAR THE APPEAL FILED BY THE PETITIONER HEREIN ON MERIT. 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)

The petitioner is registered for GST under Karnataka Goods and Services Tax, Act / Central Goods and Services Tax Act, 2017 (for short ‘KGST/ CGST Act’).

2.

Order under Section 73 read with Sections 50, 122 and 73(9) of KGST Act / CGST Act, 2017 was passed against the petitioner, holding him liable to pay certain amounts. Aggrieved by the same, he preferred an appeal to respondent No.

1.

On the ground that the delay exceeded permissible limit of 120 days (90+30 days), the HC-KAR NC: 2025:KHC-K:3630 appeal has been dismissed. Aggrieved by the same, the present writ petition is filed.

3.

The case of the petitioner is that, he has filed

the appeal immediately after him coming to know about the impugned order. It is submitted that there was a delay in knowing about the impugned order and hence, there was a delay beyond 120 days from passing of the original order and respondent No.1 has dismissed the appeal without application of mind. It is further submitted that this Court under similar circumstances has allowed the writ petition.

4.

Reliance is placed on the order passed by this Court in Writ Petition No.200975/2025 (D.D.28.03.2025) in the case between M/S. Dandin Moters and Joint Commissioner of Commercial Tax (Appeal) and another and it is prayed that a similar order be passed in this case also. HC-KAR NC: 2025:KHC-K:3630

5.

Under similar circumstances, this Court in Writ Petition No.200975/2025 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 14.05.2025 passed in GST:AP:284/2024-25/210/1 by respondent No.1-Joint Commissioner of Commercial Tax (Appeal) (Annexure-C to the writ petition) is hereby set aside. iii. The delay in filing the appeal is condoned. HC-KAR NC: 2025:KHC-K:3630 iv. Matter is remanded back to respondent No.1 with a direction to dispose of the appeal on merits. v. Petitioner shall appear before respondent No.1 on 31.07.2025 at 11.00 a.m. (M.I.ARUN) JUDGE

SMP/LG List No.: 1 Sl No.: 44 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.