M/S Veeranjinayya Enterprises vs. Joint Commisisoner Of Commercial Tax (Appeal)
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Cause title — parties, addresses and appearances
ORAL ORDER Petitioner is before this Court seeking following reliefs: “Issue a writ in the nature of certiorari, quashing the order dated 16.05.2025 passed by the respondent No.1 in GST:AP:64/2025-26/218/1, 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, in the interest of justice. Or issue any other order as may be deemed fit in the interest of justice.”
Learned counsel for the petitioner submits that the only grievance of the petitioner is that the appeal filed HC-KAR NC: 2025:KHC-K:7541 by the petitioner under Section 107 (11) of the CGST & KGST Act, 2017 has been dismissed solely on the ground of there being delay of 13 days which is beyond the prescribed period of 120 days. He also submits that under similar circumstances, the Co-ordinate Bench of this Court in Writ Petition No.200569 of 2025 dated 28.02.2025 [M/s. Mahila Grahakar Sahakr Sangh Niyamit vs. The Joint Commissioner and another] had condoned the delay and remitted the matter back to respondent No.2 for fresh consideration. He submits that a similar benefit be extended to the petitioner herein.
Learned Additional Government Advocate, taking notice for the respondents, does not dispute the order as submitted having been passed by the Co-ordinate Bench of this Court in W.P.No.200569/2025. 4. In that view of the matter, the Writ Petition is allowed. The order dated 16.05.2025 passed by respondent No.1 as per Annexure-C is quashed. The HC-KAR NC: 2025:KHC-K:7541 matter is remitted back to respondent No.1 for fresh consideration in accordance with law. (M.G.S.KAMAL) JUDGE
SWK List No.: 1 Sl No.: 45 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.