M/S Manjunath Traders vs. The Joint Commissioner - Karnataka High Court, 04 April 2025

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC-K:2160 WP No. 201028 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO.201028 OF 2025 (T-RES) BETWEEN: M/S MANJUNATH TRADERS, R/O: 1/97, HALLIKHED-K, HUMANABAD, DIST: BIDAR- 585330, REPRESENTED BY ITS PROPRIETOR. …PETITIONER (BY SRI. MANJUNATH GINNI, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERICAL TAX (APPEAL), KALABURAGI DIVISION, KALABURAGI – 585 102. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES OFFICE, LGSTO- 540, BIDAR, DIST : BIDAR – 585 401. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI QUASHING THE IMPUGNED ORDER OF THE Digitally signed by LUCYGRACE Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:2160 WP No. 201028 of 2025 RESPONDENT NO.1 DATED 01.02.2025 VIDE NO.GST:AP:463/2024-25/1236/3 AT ANNEXURE-D AND CONSEQUENTIALLY CONDONE THE DELAY AND FURTHER DIRECT RESPONDENT NO.1 TO HEAR THE APPEAL FILED BY THE PETITIONER HEREIN ON MERIT AND ETC. THIS PETITION, COMING ON FOR ORDERS, 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 Manjunath Ginni, learned counsel for the petitioner as well as learned Additional Government Advocate who represents both the respondents.

Seeking the Court to issue a writ of certiorari quashing the order that is rendered by respondent No.1 in GST:AP:463/2024-25/1236/3 dated 01.02.2025, the present writ petition is filed.

Learned counsel for the writ petitioner submits that the petitioner preferred an appeal against the order that was issued by the Assistant Commissioner of NC: 2025:KHC-K:2160 Commercial Taxes, Bidar under Section 107(1) of Central Goods and Services Tax Act, 2017. The appeal was preferred with delay of 194 days. With an observation that the delay cannot be condoned, the appeal was dismissed by the Appellate Authority. No reasons were assigned as to why the reasons that were shown by the petitioner for condonation of delay cannot be considered. Therefore, the petitioner is before this Court seeking to set-aside the impugned order.

Learned counsel states that in the similarly placed circumstances, this Court in series of writ petitions had set-aside the orders issued where delay was not condoned and directed the Appellate Authority to restore

the appeal on file and to dispose of the same on merits.

Learned counsel for the writ petitioner brought to the notice of this Court the orders that were rendered by this Court in W.P.No.200569/2025 dated 28.02.2025, in W.P.No.200898/2025 dated 22.03.2025 and in W.P.No.200975/2025 dated 28.03.2025. NC: 2025:KHC-K:2160

As rightly contended, in all the three matters, consistent orders were passed by this Court condoning the delay and directing the Appellate Authority to dispose of the appeals on merits.

Learned Additional Government Advocate graciously submits that the writ petition be disposed of in the similar lines of the orders that were rendered by this Court in the writ petitions that were referred to by the writ petitioner.

Having considered the submission thus made, the writ petition is disposed off with the following : ORDER i) The order that is rendered by the Joint Commissioner of Goods and Service Tax (Appeals), Kalaburagi in GST:AP:463/2024- 25/1236/3 dated 01.02.2025 is set-aside. ii) The delay is thereby condoned. NC: 2025:KHC-K:2160 iii) Appellate Authority is directed to dispose of the appeal on merits and in accordance with law. (Dr.CHILLAKUR SUMALATHA) JUDGE

SN/List No.: 1 Sl No.: 21 CT:NI