- 1 - NC: 2025:KHC-K:2497 WP No. 201182 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 25TH DAY OF APRIL, 2025 BEFORE THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO.201182 OF 2025 (T-RES) BETWEEN: M/S. SRINIVAS H. AMMAPUR, CIVIL WORKS CONTRACTOR, BAICHABAL 01, BAICHABAL, BAICHABAL, AGE: 45 YEARS, TQ: SHORAPUR, YADGIRI, KARNATAKA – 585 215. …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 (AUDIT), SHAHAPUR, DIST: YADAGIR. …RESPONDENTS (BY SRI. SHESHADRI JAISHANKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI, QUASHING THE ORDER DATED 16.04.2025 PASSED BY THE RESPONDENT NO.1 IN GST:AP:03/2025-26/63/1 WHICH IS AT ANNEXURE-C. CONSEQUENTLY CONDONE THE DELAY AND FURTHER DIRECT Digitally signed by LUCYGRACE Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:2497 WP No. 201182 of 2025 THE RESPONDENT NO.2 TO HEAR THE APPEAL FILED BY THE PETITIONER HEREIN ON MERIT. 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. Dikshit, learned counsel for the writ petitioner as well as Sri Sheshadri Jaishankar, learned Additional Government Advocate, who represents the respondents. 2. This writ petition is filed seeking the Court to quash the order dated 16.04.2025 which was passed by respondent No.1 in case No.GST:AP:03/2025-26/63/1 and consequently to condone the delay and also to direct respondent No.2 to hear the appeal. 3. Learned counsel for the writ petitioner submits that the petitioner preferred an appeal under Section 107 of CGST and KGST Act, 2017 being aggrieved by the order that was passed by respondent No.2. The said appeal was - 3 - NC: 2025:KHC-K:2497 WP No. 201182 of 2025 preferred with a delay of 95 days. Though the petitioner has shown sufficient cause, respondent No.1 without discussing anything with regard to the aspect of condonation of delay in the light of grounds projected, simply dismissed the appeal and aggrieved by the same, the present writ petition is filed. Learned counsel states that the issue is squarely covered by the decisions of this Court in Writ Petition No.200975/2025 and Writ Petition No.200898/2025. 4. Learned Additional Government Advocate submits that in the light of the decisions that were relied upon by the learned counsel for the writ petitioner, the delay can be condoned. 5. Having considered the submissions thus made and as the impugned order is devoid of reasons, the writ petition is allowed. 6. The impugned order that is rendered by respondent No.1 - Joint Commissioner of Commercial Taxes (Appeals), Kalaburagi in case No.GST:AP:03/2025- - 4 - NC: 2025:KHC-K:2497 WP No. 201182 of 2025 26/63/1 dated 16.04.2025 is set aside. The delay as prayed for is condoned. Respondent No.1 i.e., Joint Commissioner of Commercial Taxes (Appeals), Kalaburagi is directed to readmit the appeal and dispose of the same on merits in accordance with law. Sd/- (Dr.CHILLAKUR SUMALATHA) JUDGE LG List No.: 1 Sl No.: 26