- 1 - NC: 2025:KHC-K:1840 WP No. 200905 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. 200905 OF 2025 (T-RES) BETWEEN: M/S S.B. CONTRACTIONS, BUILDERS AND DEVELOPERS, BY ITS PARTNER, SRI. MAHANTESH S.BALAGANOOR, AGE: MAJOR, OCC: BUSINESS, R/O: 9-587/1/1 AND 2/1/24, SANTOSH COLONY, ALAND ROAD, KALABURAGI – 585 101. …PETITIONER (BY SRI SUBHASH MALLAPUR, ADVOCATE) AND: JOINT COMMISSIONER OF GOODS AND SERVICE TAX (APPEALS), STATION AREA, KALABURAGI – 585 102. …RESPONDENT (BY SRI MALLIKARJUN SAHUKAR, A.G.A.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER, SET ASIDE THE ORDER DATED 20.03.2025 IN FILE BEARING GST: AP:507/2024-25 ORDER DATED 20.03.2025 ORDER PASSED BY THE RESPONDENT VIDE ANNEXURE-A IN THE INTEREST OF JUSTICE AND ETC. Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:1840 WP No. 200905 of 2025 THIS WRIT PETITION, COMING ON FOR ORDERS, 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 for the petitioner submits that there is a 103 days delay in filing the appeal before the Appellate Authority. The appeal is not entertained on the premise that the Appellate Authority has no jurisdiction to entertain the appeal beyond 120 days. 2. Learned counsel would further submit that the issue raised in this case is covered in terms of the Judgment in W.P No.200569/2025. 3. Learned Additional Government Advocate fairly submits that the petitioner is entitled to the similar relief which was granted to the writ petitioner in W.P No.200569/2025. 4. Hence the following: ORDER i) The writ petition is allowed. - 3 - NC: 2025:KHC-K:1840 WP No. 200905 of 2025 ii) The impugned order passed by the Appellate Authority rejecting the appeal on the ground of limitation is set aside. iii) The matter is remitted to the respondent for consideration of appeal on merit. Except the question of limitation, all other contentions kept open. Sd/- (ANANT RAMANATH HEGDE) JUDGE THM List No.: 2 Sl No.: 9