- 1 - HC-KAR NC: 2025:KHC-K:3532 WP No. 201754 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 1ST DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.201754 OF 2025 (T-RES) BETWEEN: M/S. HANAMEGOUDA CHANDRAYYA BIRANKAL CONTRACTOR REP. BY ITS PROPRIETOR, SRI. HANAMEGOUDA S/O CHANDRAYYA TAMMANAGOUDA, AGE: 55 YEARS, OCC: BUSINESS, R/O. NO.01, NEAR ANJANEYA TEMPLE, BIRANKAL VILLAGE, POST. WADAGERA, TQ. SHAHAPUR, DIST. YADGIRI-585355. …PETITIONER (BY SRI. MAHANTESH PATIL, ADVOCATE) AND: 1. THE JOINT COMMISSIONER, COMMERCIAL TAXES (APPEALS), INCOME TAX BHAVAN, SEDAM ROAD, KALABURAGI-585105. 2. COMMERCIAL TAX OFFICER, (AUDIT) YADGIRI-585103. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA) Digitally signed by SHIVALEELA DATTATRAYA UDAGI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:3532 WP No. 201754 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OR DIRECTION TO SET ASIDE/QUASH THE IMPUGNED ORDER DATED 27.03.2025 IN GST:AP:529/2024-25 PASSED BY THE 1ST RESPONDENT VIDE ANNEXURE-C. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER (PER: HON'BLE MR. JUSTICE M.I.ARUN) Petitioner is registered under the provisions of Central Goods and Services Tax Act / Karnataka Goods and Services Tax Act, 2017 (for short ‘CGST / KGST Act’). An order under Section 73(9) of CGST / KGST Act was passed against the petitioner on 21.11.2023. The petitioner challenged the same by way of filing an appeal before respondent No.1 under Section 107 of CGST / KGST Act. One of the contentions raised was the order and the notice issued to the petitioner before passing the order under Section 73(9) of CGST / KGST Act was never served on the petitioner. However, the appeal came to - 3 - HC-KAR NC: 2025:KHC-K:3532 WP No. 201754 of 2025 be dismissed on the ground of delay. Aggrieved by the same, the present writ petition is filed. 2. The case of the petitioner is that the appeal under Section 107 of CGST / KGST Act came to be dismissed only on the ground of delay and not on merits. It is further submitted that even while condoning the delay respondent No.1 has taken into consideration that there has been a lapse of more than 120 days and he has not applied his mind in respect of the reason assigned for delay in filing the appeal, which is more than 120 days. 3. Reliance is also placed on the decision of this Court in W.P.No.201028/2025, wherein under similar circumstances delay has been condoned and matter was remanded back to respondent No.1 for fresh consideration. 4. The aforementioned fact is not disputed by the learned Additional Government Advocate. 5. Admittedly, there has been delay in filing the appeal under Section 107 of CGST / KGST Act by more than 120 days. Respondent No.1 has dismissed the appeal only on - 4 - HC-KAR NC: 2025:KHC-K:3532 WP No. 201754 of 2025 the ground that there is delay of more than 90 days over and above the permitted time for filing the appeal. 6. There is no reason, why benefit of the order passed by this Court in W.P.No.201028/2025 should not be extended to the petitioner. 7. Hence, the following: ORDER The writ petition is hereby allowed. The order dated 27.03.2025 in GST:AP:529/2024-25 passed by the 1st respondent, vide Annexure-C to the writ petition is hereby set aside. The delay is condoned. Respondent No.1 is directed to dispose of the appeal filed by the petitioner in accordance with law. The Petitioner shall appear before respondent No.1 on 29.07.2025 at 11.00 a.m. without further notice. Sd/- (M.I.ARUN) JUDGE SMP List No.: 1 Sl No.: 23 CT:SI