- 1 - NC: 2025:KHC-K:2313 WP No. 203701 of 2024 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 15TH DAY OF APRIL, 2025 BEFORE THE HON'BLE DR. JUSTICE CHILLAKUR SUMALATHA WRIT PETITION NO.203701 OF 2024 (T-RES) BETWEEN: M/S S S KATAVI @ SURESH KATAVI, NO.528, ARAKERI ROAD, ARAKERI, VIJAYAPUR – 586 104. …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER, LGSTO-440, OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AFZALPUR TAKKE, VIJAYAPUR – 586 102. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, BELAGAVI - 560 027. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE SHOW CAUSE NOTICE DATED 29-09-2023 Digitally signed by VARSHA N RASALKAR Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-K:2313 WP No. 203701 of 2024 BEARING NO.CTO/LGSTO-440/VJP/DRC-01/2023-24/B-3848 PASSED BY THE 1ST RESPONDENT PRODUCED ANNEXURE-A. 2) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 22-12-2023 BEARING NO.CTO/LGSTO-440/VJP/DRC-07/23-24/B-13326 PASSED BY THE 1ST RESPONDENT PRODUCED ANNEXURE-B. 3) ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 14-11-2024 PASSED IN APPEAL NO.GST-612/2024-25/B-739 PASSED BY THE 2ND RESPONDENT PRODUCED ANNEXURE-D AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, 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 Sandeep Vijaykumar, learned counsel for the writ petitioner as well as learned Additional Government Advocate who represents both the respondents. 2. Learned counsel for the petitioner submits that being aggrieved by the rejection of appeal vide Appeal No.GST-612/2024-25/B-739 dated 14.11.2024 by the - 3 - NC: 2025:KHC-K:2313 WP No. 203701 of 2024 Joint Commissioner of Commercial Taxes (Appeals), Belagavi, the present writ petition is filed. 3. Learned counsel states that the appeal was presented with minimal delay of 110 days and though sufficient cause was shown, the said delay was not condoned by the Appellate Authority. Learned counsel also contends that series of decisions were rendered by this Court including the decision in W.P.No.200975/2025 dated 28.03.2025 by which the delay was condoned. As the present writ petition rests on the same footing, the same analogy be applied. 4. Learned Additional Government Advocate submits that this Court, without discussing the merits of the matter, may direct the Appellate Authority to dispose of the appeal on condoning the delay. 5. Having considered the submission thus made and as the impugned order does not indicate in clear terms the reasons as to why the delay cannot be condoned, considers desirable to condone the delay as - 4 - NC: 2025:KHC-K:2313 WP No. 203701 of 2024 prayed for. Thus, the petition is disposed of with the following : ORDER i. The delay in filing the appeal is condoned. ii. The Joint Commissioner of Commercial Taxes (Appeals) Belgavi is directed to admit the appeal vide Appeal No.GST-612/2024-25/B- 739 and dispose of the same on merits. Sd/- (Dr.CHILLAKUR SUMALATHA) JUDGE SN List No.: 1 Sl No.: 57 CT:NI