- 1 - NC: 2025:KHC-K:2741 WP No. 201398 of 2025 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 20TH DAY OF MAY, 2025 BEFORE THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO. 201398 OF 2025 (T-RES) BETWEEN: M/S SIDDARAM L KARNALKAR CONTRACTOR, BY ITS PROPRIETOR, SRI SIDDARAM LAXMAN KARNALKAR, R/O. SY NO 13A1, MALLEWADI NAGAR, SANTOSH COLONY, KALBURAGI-585103. …PETITIONER (BY SRI SUBHASH S. MALLAPUR, ADVOCATE) AND: 1. JOINT COMMISSIONER OF GOODS AND SERVICE TAX (APPEALS), KALABURAGI DIVISION, STATION AREA, KALABURAGI-585102. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-520, NEAR RAILWAY STATION, KALABURAGI-585102. …RESPONDENTS (BY SRI MALLIKARJUN SAHUKAR, AGA ) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, A) ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER, SET ASIDE THE ORDER DATED 03.05.2025 IN FILE BEARING GST:AP:32/2025-26/148/1 Digitally signed by BASALINGAPPA SHIVARAJ DHUTTARGAON Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:2741 WP No. 201398 of 2025 ORDER DATED 03/05/2025 ORDER PASSED BY THE RESPONDENT VIDE ANNEXURE-A. B) ISSUE ANY OTHER WRIT OR ORDER OR DIRECTION AS DEEMS FIT TO GRANT BY THIS HON’BLE COURT. 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. Subhash S. Mallapur, learned counsel for the petitioner as well as Sri. Mallikarjun Sahukar, learned Additional Government Advocate who represents the respondents. 2. Challenge in this writ petition is the order rendered by respondent No.1 i.e., Joint Commissioner of Goods and Service Tax (Appeals), Kalaburagi Division in GST:AP:32/2025-26/148/1 dated 03.05.2025. 3. Sri. Subhash S. Mallapur, learned counsel for the petitioner submits that the appeal was preferred with a delay of 24 days. On the sole ground that the said appeal was preferred belatedly, the appeal was dismissed. - 3 - NC: 2025:KHC-K:2741 WP No. 201398 of 2025 Learned counsel also contends that in series of writ petitions, this Court categorically held that if the delay is not inordinate, it can be condoned and therefore the order of the appellate authority is unjustifiable. 4. Learned Additional Government Advocate did not contradict the submission that is made by Sri. Subhash S. Mallapur regarding condonation of delay. 5. A perusal of the impugned order reveals that the appellate authority did not specify the reasons as to why the delay cannot be condoned. As rightly put forth, the delay is not inordinate. Therefore, this Court is of the view that the order of the appellate authority is required to be set aside. This petition is therefore disposed of with the following: ORDER i) The order of respondent No.1 i.e., the Joint Commissioner of Goods and Service Tax (Appeals), Kalaburagi Division in GST:AP:32/2025-26/148/1 is set aside. - 4 - NC: 2025:KHC-K:2741 WP No. 201398 of 2025 ii) The delay is thereby condoned. iii) The appellate authority is directed to restore the appeal and dispose of the same on merits and in accordance with law. Sd/- (Dr.CHILLAKUR SUMALATHA) JUDGE MCR List No.: 1 Sl No.: 6 CT:PK