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M/S P B Kumbar Cotractor vs. The Commercial Tax Office And Ors

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WP/200155/2025HC KarnatakaGSTCNR KAHC03010935202417 March 2025Bench: ANANT RAMANATH HEGDE4 pages
For Petitioner: SRI. DEVI PRASAD GANPATRAO AND SRI PRAKASH D., ADVOCATESFor Respondent: SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R1 AND R2

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC-K:1660 WP No. 200155 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 17TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 200155 OF 2025 (T-RES) BETWEEN: M/S. P.B. KUMBAR CONTRACTOR (A PROPRIETARY FIRM REGISTERED UNDER THE PROVISION OF CGST/SGST ACT 2017) NO.9-52/2, KAKKERA, TQ: SHORAPUR, YADGIR - 585 201 (REPRESENTED BY ITS PROPRIETOR SHRI. PARAMANNA BASANNA KUMBAR S/O. BASANNA KUMBAR AGED ABOUT 62 YEARS) …PETITIONER (BY SRI. DEVI PRASAD GANPATRAO AND SRI PRAKASH D., ADVOCATES) AND: 1. THE COMMERCIAL TAX OFFICE OF THE COMMERCIAL TAX OFFICER (AUDIT), CHITTAPUR ROAD, OPP: HP GAS GODOWN, YADGIR - 585 202. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAX (APPEALS) NEAR RAILWAY STATION, KALABURAGI - 585 103. Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:1660 WP No. 200155 of 2025 3. THE EXECUTIVE ENGINEER KRISHNA BHAGYA JALA NIGAM LIMITED. KBJNL NLBC DIVISION, RODALABANDA - 584 127. …RESPONDENTS (BY SRI MALLIKARJUN SAHUKAR, A.G.A. FOR R1 AND R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT CERTIORARI, OR SUCH OTHER WRIT, ORDER OR DIRECTION AS THIS HON’BLE COURT MAY DEEM FIT AND QUASH THE ADJUDICATION ORDER PASSED BY RESPONDENT NO.1 IN NO.CTO/AUDIT/YDG/2023-24 DATED 24.11.2023 AT ANNEXURE-B AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE - 3 - NC: 2025:KHC-K:1660 WP No. 200155 of 2025

ORAL ORDER (PER: HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE)

Petitioner is before this Court assailing the order passed by the appellate authority rejecting the appeal filed by the petitioner on the premise that the appeal is time barred.

2.

Admittedly, the appeal is filed beyond 120 days after the assessment order. It is well settled position of law that beyond 120 days, the appellate authority has no power to condone the delay. Accordingly, the appeal is dismissed. Assailing the said order, the petitioner is before this Court.

3.

Petitioner would place reliance on the co-ordinate bench judgment of this Court wherein it is held that the power of the High Court in exercise of juri iction under Article 226 of the Constitution of India is not curtailed to set-aside the order of appellate authority and remit the matter to the appellate authority for fresh consideration.

4.

Placing reliance on the aforementioned judgment of the co-ordinate bench of this Court in Writ Petition No.9721/2019 and connected matters disposed of on NC: 2025:KHC-K:1660 WP No. 200155 of 2025

11.04.

2023, the impugned order is set-aside and matter is remitted to the appellate authority to consider the appeal in accordance with law. It is further made clear that all other contentions except the limitation are kept open and this Court has not expressed anything on the merits of the matter. Accordingly, the Writ Petition is disposed of. (ANANT RAMANATH HEGDE) JUDGE

brn List No.: 2 Sl No.: 59

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.