- 1 - NC: 2025:KHC-K:1837 WP No. 200898 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 22ND DAY OF MARCH, 2025 BEFORE THE HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO.200898 OF 2025 (T-RES) BETWEEN: SHIVANAND GURULINGAPPA PATIL, M/S. NANDI AGRI. CLINIC AND AGRI. BUSINESS CENTRE, AGE: 50 YEARS, OCC: BUSINESS, R/O SHOP NO G6RC KHB COMPLEX, OPP. CENTRAL BUS STAND, KALABURAGI–585 103. …PETITIONER (BY SRI. SHIVALING. N. PADSHETTY, ADVOCATE) AND: 1. THE JOINT COMMISISONER OF COMMERCIAL TAXEX (APPEALS), KALABURAGI DIVISION, VTK BUILDING, NEAR RAILWAY STATION, STATION BAZAR, KALABURAGI–585 102. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO 520-GULBARGA, VTK BUILDING, NEAR RAILWAY STATION, STATION BAZAR, KALABURAGI-585 102. …RESPONDENTS (BY SRI MALLIKARJUN SAHUKAR, AGA) Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:1837 WP No. 200898 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT/ ORDER/ DIRECTION QUASHING OR SETTING ASIDE THE IMPUGNED REJECTION ORDER DATED 18.03.2025 PASSED BY THE 1ST RESPONDENT IN GST: APPEAL NO.511/2024-25 VIDE ANNEXURE-C BY CONDONING THE DELAY OF 451 DAYS, SUBSEQUENT TO PASSING IMPUGNED DEMAND ORDER NO.95/2023-24 OF DATED 18.12.2023 FOR THE SUM OF Rs.14,68,593/- (TAX + INTEREST + PENALTY) PASSED BY 2ND RESPONDENT, IN PREFERRING THE APPEAL BEFORE 1ST RESPONDENT. (II) ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT / ORDER/ DIRECTION TO THE 1ST RESPONDENT TO RESTORE THE APPEAL GST: APPEAL NO.511/2024-25 AND TO ENTERTAIN THE SAME IN ACCORDANCE WITH LAW. (III) GRANT SUCH OTHER ORDER OR DIRECTION AS DEEMED FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE. THIS PETITION COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE ORAL ORDER (PER: HON'BLE MR. JUSTICE ANANT RAMANATH HEGDE) Learned Additional Government Advocate accepts notice on behalf of the respondents. 2. This petition is filed against the order passed by respondent No.1-appellate authority, dismissing the appeal on the premise that there is a delay of 451 days in filing the appeal. - 3 - NC: 2025:KHC-K:1837 WP No. 200898 of 2025 3. The appellate authority refused to entertain the appeal on the premise that beyond 120 days, it has no jurisdiction to condone the delay. 4. Learned counsel for the petitioner would submit that the issue involved in this case is covered in terms of the judgment of the Co-ordinate Bench of this Court in Writ Petition No.200569/2025. 5. Learned Additional Government Advocate submits that the issue raised in this petition is covered in terms of the aforementioned judgment. 6. Hence, the following: ORDER i) The petition is allowed in part. ii) The impugned order dated 18.03.2025 passed by respondent No.1 in GST: Appeal No.511/2024-25 at Annexure-C is quashed. - 4 - NC: 2025:KHC-K:1837 WP No. 200898 of 2025 iii) The matter is remitted to respondent No.1 to consider the appeal on merits. iv) It is made clear that all contentions except the contention relating to the limitation are kept open to be decided in the appeal. Sd/- (ANANT RAMANATH HEGDE) JUDGE LG List No.: 2 Sl No.: 31