BharatTaxGST

M/S Sri Veerbadreshwara Associates vs. Joint Commissioner

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WP/203625/2025HC KarnatakaGSTCNR KAHC03012674202508 December 2025Bench: M.G.S.KAMAL4 pages
For Petitioner: SRI YASHAS S. DIKSHIT, ADVOCATEFor Respondent: SRI SHESHADRI JAISHANKAR M., AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:7742 WP No. 203625 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 8TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.G.S.KAMAL WRIT PETITION NO.203625 OF 2025 (T-RES) BETWEEN: M/S SRI. VEERBADRESHWARA ASSOCIATES, THROUGH ITS PROPRIETOR, SHRI. VEERESH KOLLI S/O PRABHU KOLLI, AGE: 38 YEARS, R/O NO.4-1-55, BASAVESHWARA ONI, DEVADURGA, RAICHUR. …PETITIONER (BY SRI YASHAS S. DIKSHIT, ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAX (APPEAL), KALABURAGI DIVISION VKT BUILDING, NEAR RAILWAY STATION, STATION BAZAAR, KALABURAGI-585102. 2. COMMISSIONER OF COMMERCIAL TAX OFFICER (AUDIT-1) LGSTO-530, RAICHUR, GANGA PARAMESHWARA LAYOUT, IDSMT LAYOUT, MANTRALAYAM ROAD, RAICHUR-584102. …RESPONDENTS (BY SRI SHESHADRI JAISHANKAR M., AGA) Digitally signed by SACHIN Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:7742 WP No. 203625 of 2025 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 28-07-2025 PASSED BY THE RESPONDENT NO.1 IN GST:AP:213/2025-26/736/1, 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 ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S.KAMAL

ORAL ORDER Petitioner is before this court seeking following reliefs: “Issue a writ in the nature of certiorari, quashing the order dated 28.07.2025 passed by the respondent No.1 in GST:AP:213/2025-26/736/1, 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.”

2.

Learned counsel for the petitioner submits that the only grievance of the petitioner is that the appeal filed HC-KAR NC: 2025:KHC-K:7742 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 45 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.

3.

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 28.07.2025 passed by respondent No.1 as per Annexure-C is quashed. The HC-KAR NC: 2025:KHC-K:7742 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.: 8 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.