- 1 - HC-KAR NC: 2025:KHC:42496-DB WA No. 287 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF OCTOBER, 2025 PRESENT THE HON'BLE MR. JUSTICE D K SINGH AND THE HON'BLE MR. JUSTICE RAJESH RAI K WRIT APPEAL NO. 287 OF 2025 (L-PG) BETWEEN: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN) DGSTO-2, VANIJAY THERIGE, KARYALAYA-2, 'B' BLOCK, 6TH FLOOR, 80 FEET ROAD, RAJENDRANAGAR KORAMANGALA BENGALURU - 560 047. 2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA - 1, P KALINGARAO ROAD, GANDHINAGAR BENGALURU - 560 009. Digitally signed by PANKAJA S Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:42496-DB WA No. 287 of 2025 3. THE STATE OF KARNATAKA THE PRINCIPAL SECRETARY DEPARTMENT OF FINANCE 2ND FLOOR, VIDHANA SOUDHA, DR. B.R. AMBEDKAR VEEDHI BENGALURU - 560 001. …APPELLANTS (BY SRI. M.N. SUDEV HEGDE, AGA) AND: SRI. V.L PADMANABA RAO S/O LATE LAKSHMINARASIMAIAH, NO. 201, ADITHY RESIDENCY, K.K LAYOUT, NAGARABHAVI, 2ND STAGE, BENGALURU - 560 072. …RESPONDENT THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE ORDER DATED 04.09.2023 PASSED BY THE HON'BLE LEARNED SINGLE JUDGE IN WP No. 22417/2022 AND BE PLEASE TO ALLOW THE WRIT PETITION OF THE APPELLANTS. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MR. JUSTICE RAJESH RAI K - 3 - HC-KAR NC: 2025:KHC:42496-DB WA No. 287 of 2025 ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE D K SINGH) The present Writ Appeal has been filed impugning the judgment and order dated 04.09.2023 passed by the learned Single Judge in W.P.No.22417/2022 filed by the appellants. 2. The Controlling Authority vide order dated 28.09.2020 has directed the appellants to pay the gratuity to the respondent under the Payment of Gratuity Act, 1972 (for brevity, "the Act"). The said decision came to be challenged by the appellants in the Writ Petition. 3. However, considering the statutory appeal provisions under Section 7(7) of the Act, we find no reason to interfere with the impugned order passed by the learned Single Judge. If the appeal is filed within a period of one month from today, the Appellate Authority shall consider the appeal on merits without going into the question of limitation. Accordingly, the appeal is disposed of. 4. All contentions are left open to the appellants and the respondent to urge in the appeal, if so filed under Section - 4 - HC-KAR NC: 2025:KHC:42496-DB WA No. 287 of 2025 7(7) of the Act against the order dated 28.09.2020 passed by the Controlling Authority. Pending Interlocutory Applications shall stand disposed of. SD/- (D K SINGH) JUDGE SD/- (RAJESH RAI K) JUDGE HKV List No.: 1 Sl No.: 8