BharatTaxGST

Yallappa R Patil vs. The Assisstant Commissioner

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WA/100608/2025HC KarnatakaGSTCNR KAHC02017986202525 September 2025Bench: S.SUNIL DUTT YADAV,VIJAYKUMAR A.PATIL4 pages
For Respondent: SRI. V. S. KALASURMATH, AGA FOR R1 AND R4; SRI. GIRISH S. HULMANI, ADV. FOR R2; SRI. SHIVRAJ S. BALLOLI, ADV. FOR R3

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Heard together (2 matters)

WA No. 100608 of 2025
WP NO.102040/2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-D:13250-DB WA No. 100608 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 25TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL WRIT APPEAL NO. 100608 OF 2025 (T-RES) BETWEEN: YALLAPPA R. PATIL, AGED ABOUT 70 YEARS, R/O. 04/B, YADWAD MAIN ROAD, TIGADI, TQ AND DIST. BELGAUM-591227, GSTIN: 29ADWPP7297F1ZH. …APPELLANT (BY SRI. H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISSTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-5) SUMOULYA SOUDHA, 2ND FLOOR, CLUB ROAD, BELAGAVI-590001. 2. THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, GOKAK RANGE, BSNL, AGM OFFICE BUILDING, GRBC EXTENSION AREA, BEHIND LAXMI TEMPLE, GOKAK-591307. Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: High Court of Karnataka, Dharwad Bench - 2 - HC-KAR NC: 2025:KHC-D:13250-DB WA No. 100608 of 2025 3. THE UNION OF INDIA, REPRESENTED BY IT’S FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001. 4. THE STATE OF KRANTAAKA, REPRESENTED BY IT’S FINANCE SECRETARY, VIDHAN SOUDHA, BENGALURU 560001. …RESPONDENTS (BY SRI. V. S. KALASURMATH, AGA FOR R1 AND R4; SRI. GIRISH S. HULMANI, ADV. FOR R2; SRI. SHIVRAJ S. BALLOLI, ADV. FOR R3) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE JUDGMENT AND ORDER DATED 17.07.2025 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WP NO.102040/2025 (T-RES) AND ALLOW THE WRIT PETITION FILED BY THE APPELLANT AS PRAYED FOR IN THE INTEREST OF JUSTICE AND EQUITY AND ETC. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL - 3 - HC-KAR NC: 2025:KHC-D:13250-DB WA No. 100608 of 2025

ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV)

The present appeal is filed challenging the order of the learned Single Judge dated 17.07.2025, whereby the petition was rejected relegating the petitioner to approach the Appellate Authority to challenge the orders impugned in the writ.

2.

After hearing the matter for sometime, counsel to the appellant submits that the petitioner may be relegated to avail remedy of first appeal under Section 107 of the Central Goods and Service Tax Act, 2017 (for short ‘CGST Act’) and submits that the reasons for delay are genuine as made out at paragraph No.14 of the writ petition as well as the submissions as noticed in paragraph No.4 of the order of the learned Single Judge.

3.

The learned AGA submits that insofar as limitation is concerned, Court may pass appropriate orders.

4.

Taking note of the grounds made out as noticed above and the peculiar facts of this case, while we uphold the order of the learned Single Judge, the petitioner is relegated to HC-KAR NC: 2025:KHC-D:13250-DB WA No. 100608 of 2025

avail of remedy under Section 107 of the CGST Act as regards the impugned orders dated 22.07.2019 regarding cancellation of registration as well as against the order dated 13.08.2024 vide reference No.317/ACCT/AUD-2/DRC-07/13/24-25/B175. 5. Accordingly, if the appeals are filed against the said orders within a period of 4 weeks from today, the same are to be taken on record, without raising any objection on limitation.

6.

It is made clear that this order is passed in the peculiar facts of this case and may not be treated to be a precedent in other matters.

7.

In view of the above, the writ appeal is disposed of. Pending applications, if any, do not survive for consideration. (S.SUNIL DUTT YADAV) JUDGE (VIJAYKUMAR A.PATIL) JUDGE ABK /CT-AN List No.: 1 Sl No.: 28

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.