- 1 - NC: 2025:KHC-K:2030 WP No. 200975 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO.200975 OF 2025 (T-RES) BETWEEN: M/S DANDIN MOTERS REP. BY ITS PROPRIETOR, SHRI CHANDRASHEKAR, AGE: 40 YEARS, OCC: PROPRIETOR OF M/S DANDINI MOTORS, R/O: SHAHPUR, DIST: YADGIRI …PETITIONER (BY SRI. YASHAS S. DIKSHIT, ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAX (APPEAL), KALABURAGI DIVISION, VKT BUILDING, NEAR RAILWAY STATION, STATION BAZAR, KALABURAGI – 585 102. 2. COMMERCIAL TAX OFFICER, SGSTO - 521, SHAHAPUR, TQ: SHAHAPUR, DIST: YADGIR- 585 223. …RESPONDENTS (BY SRI.MALLIKARJUN SAHUKAR AGA,) Digitally signed by LUCYGRACE Location: High Court Of Karnataka - 2 - NC: 2025:KHC-K:2030 WP No. 200975 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER DATED 27-03-2025 PASSED BY THE RESPONDENT NO.1 IN GST.AP.526/2024-25/1541/1, WHICH IS AT ANNEXURE-D. CONSEQUENTIALLY CONDONE THE DELAY AND FURTHER DIRECT RESPONDENT NO.2 TO HEAR THE APPEAL FILED BY THE PETITIONER HEREIN ON MERIT, IN THE INTEREST OF JUSTICE. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, 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.Yashas S.Dixit, learned counsel for the petitioner as well as Sri.Mallikarjun Sahukar, learned Additional Government Advocate who represents both the respondents. 2. Seeking a writ in the nature of certiorari quashing the order dated 27.03.2025 that was passed by the Joint Commissioner of Commercial Tax (Appeals) Kalaburagi in GST AP No.526/2024-25, the present writ petition is filed. - 3 - NC: 2025:KHC-K:2030 WP No. 200975 of 2025 3. On the ground that the appeal was not filed within the time prescribed, the appeal stood dismissed. 4. Learned counsel for the petitioner submits that the applicability of Section 5 of the Limitation Act is not expressly barred by the Karnataka Goods and Services Tax Act, 2017. Learned counsel further submits that though the reasons for delay is explained, they are not considered. Submitting that the delay can be condoned and is liable to be condoned, learned counsel for the petitioner relies upon the decision of the High Court of Calcutta in WPA No.2904/2023 between Arvind Gupta and. Assistant Commissioner of Revenue State Taxes, Cooch Behar Charge and Others and also the decision of this Court in W.P.No.200898/2025 dated 22.03.2025 between Shivanand Gurulingappa Patil and The Joint Commissioner of Commercial Taxes (Appeals) Kalaburagi and Another. Both these decisions aptly apply to the facts of the case on hand. - 4 - NC: 2025:KHC-K:2030 WP No. 200975 of 2025 5. Furthermore, learned Additional Government Advocate submits that in the light of the decisions referred by learned counsel for the petitioner, the delay can be condoned. 6. In the light of the submissions thus made and as the relief sought for is justifiable and further, as the impugned order does not indicate justifiable reasons as to why the delay cannot be condoned and as the sole reason shown is not in accordance with law, this Court considers desirable to set aside the impugned order. Hence, the following: ORDER i. Writ petition is allowed. ii. The impugned order dated 27.03.2025 passed by the Joint Commissioner of Commercial Tax (Appeals) Kalaburagi in GST AP No.526/2024-25 is quashed. - 5 - NC: 2025:KHC-K:2030 WP No. 200975 of 2025 iii. Consequently, delay as prayed for is condoned. iv. The Joint Commissioner of Commercial Taxes, (Appeals) at Kalaburagi to dispose of the appeal on merits. Sd/- (Dr.CHILLAKUR SUMALATHA) JUDGE VNR List No.: 2 Sl No.: 5 CT-NI