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M/S Ganesh Dayal Contractor vs. Joint Commissioner Of Goods And Services

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WP/201278/2025HC KarnatakaGSTCNR KAHC03006205202522 May 2025Bench: CHILLAKUR SUMALATHA4 pages
For Petitioner: SRI SUBHASH MALLAPUR, ADVOCATEFor Respondent: SRI MALLIKARJUN SAHUKAR, AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC-K:2749 WP No. 201278 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 22ND DAY OF MAY, 2025 BEFORE THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO.201278 OF 2025 (GM-RES) BETWEEN: M/S GANESH DAYAL CONTRACTOR, BY ITS PROPRIETOR, SRI GANESH DAYAL, R/O H NO. 1-949/10/A/72, OLD JEWARGI ROAD, AMBIKA NAGAR, KALABURAGI-585 102. …PETITIONER (BY SRI SUBHASH MALLAPUR, ADVOCATE) AND: 1. JOINT COMMISSIONER OF GOODS AND SERVICES TAX (APPEALS), STATION AREA, KALABURAGI-585 102. 2. THE COMMERCIAL TAX OFFICER (AUDIT)-4, STATION AREA, KALABURAGI-585 102. …RESPONDENTS (BY SRI MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO a) ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER, SET ASIDE THE ORDER DATED 29.04.2025 IN FILE BEARING GST:AP:12/2025-26 ORDER DATED 29.04.2025 ORDER PASSED BY THE RESPONDENT NO. 1 VIDE ANNEXURE-A. b) ISSUE ANY OTHER WRIT OR ORDER Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:2749 WP No. 201278 of 2025 OR DIRECTION AS DEEMS FIT TO GRANT BY THIS HON’BLE Court. THIS PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA

ORAL ORDER (PER: HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA)

Heard Sri. Subhash S. Mallapur, learned counsel for the petitioner as well as Sri. Mallikarjun Sahukar, learned Additional Government Advocate who represents the respondents.

2.

Challenge in this writ petition is the order rendered by respondent No.1 i.e., Joint Commissioner of Goods and Service Tax (Appeals), Kalaburagi Division in GST:AP:12/2025-26 dated 29.04.2025. 3. Sri. Subhash S. Mallapur, learned counsel for the petitioner submits that the appeal was preferred with a delay of 36 days. On the sole ground that the said appeal was preferred belatedly, the appeal was dismissed. NC: 2025:KHC-K:2749 Learned counsel also contends that in series of writ petitions, this Court categorically held that if the delay is not inordinate, it can be condoned and therefore the order of the appellate authority is unjustifiable.

4.

Learned Additional Government Advocate did not contradict the submission that is made by Sri. Subhash S. Mallapur regarding condonation of delay.

5.

A perusal of the impugned order reveals that the appellate authority did not specify the reasons as to why the delay cannot be condoned. As rightly put forth, the delay is not inordinate. Therefore, this Court is of the view that the order of the appellate authority is required to be set aside. This petition is therefore disposed of with the following: ORDER i) The order of respondent No.1 i.e., the Joint Commissioner of Goods and Service Tax (Appeals), Kalaburagi Division in NC: 2025:KHC-K:2749 GST:AP:12/2025-26 dated 29.04.2025 is set aside. ii) The delay is thereby condoned. iii) The appellate authority is directed to restore

the appeal and dispose of the same on merits and in accordance with law. (Dr.CHILLAKUR SUMALATHA) JUDGE

SN List No.: 1 Sl No.: 24 CT:PK

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.