- 1 - HC-KAR NC: 2025:KHC-D:14533 WP No. 102111 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 29TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 102111 OF 2025 (T-RES) BETWEEN: SRI. RAJASHEKHAR TAMMANNA BHARAMOJI, C.T.S. 402a/15, SIDDRAMESHWAR NAGAR, MUDHOL- 587313, DIST. BAGALKOT, AGED ABOUT. 53 YEARS. …PETITIONER (BY SRI. H.R. KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-430, JAMAKHANDI- 587301, DIST. BAGALKOT. 2. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, 1, QUEENS RD, VASANTH NAGAR, BENGALURU, KARNATAKA- 560001. 3. THE STATE OF KARNATAKA, REP. BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT GOVERNMENT OF KARNATAKA BENGALURU- 560001. 4. GOVERNMENT OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE DEPARTMENT OF REVENUE RAKESH S HARIHAR Digitally signed by RAKESH S HARIHAR Date: 2025.10.31 06:27:35 +0000 - 2 - HC-KAR NC: 2025:KHC-D:14533 WP No. 102111 of 2025 NORTH BLOCK, NEW DELHI- 110 001. …RESPONDENTS (BY SMT. GIRIJA S. HIREMATH, HCGP FOR R1 & R2, SRI. GIRISH S. HULMANI, ADVOCATE FOR R2 AND R4, SRI. CHETANA S. BIRAJ, ADVOCATE FOR R1, R2 & R4) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA IS PRAYING TO, (I) ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER DATED 29/07/2021 VIDE ORDER BEARING REF.NO.ZA2907214664845, PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-B. (II) ISSUE WRIT OF MANDAMUS OR IN THE LIKE NATURE OF MANDAMUS OR DIRECTION TO THE RESPONDENT NO.1, TO KINDLY REVOKE THE IMPUGNED ORDER DATED 29/07/2021 VIDE ORDER BEARING REF.NO.ZA2907214664845, PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-B, OR ALTERNATIVELY OPEN THE PETITIONER S PORTAL. (III) PASS SUCH OTHER OR FURTHER ORDERS AS THIS HON’BLE COURT MAY DEEM FIT IN THE FACTS AND CIRCUMSTANCES OF THIS CASE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC-D:14533 WP No. 102111 of 2025 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1. Petitioner is before this Court seeking the following prayer: i. “Issue Writ of certiorari or in the like nature of certiorari quashing the impugned order dated 29/07/2021 vide order bearing ref.no.ZA2907214664845, passed by respondent no.1 vide Annexure-B. ii. Issue writ of mandamus or in the like nature of mandamus or direction to the respondent no.1, to kindly revoke the impugned order dated 29/07/2021 vide order bearing ref.no.ZA2907214664845, passed by respondent no.1 vide Annexure-B, or alternatively open the petitioner s portal. iii. Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity. “ 2. The learned counsel appearing for the petitioner submits that the petitioner notwithstanding the fact of payment of complete tax, the assessment is drawn against him, against which an appeal is preferred and the appeal is rejected on the sole ground of delay. - 4 - HC-KAR NC: 2025:KHC-D:14533 WP No. 102111 of 2025 3. The learned counsel submits that the issue in the lis stands answered by the judgment rendered by this Court in Writ Petition No.107549/2024 disposed of on 21.01.2025. 4. In the light of the issue standing answered by this Court and that of the Division Bench in Writ Appeal No.100608/2025, the petition deserves to succeed in the same direction that is issued while disposing of Writ Petition No.107549 of 2024. 5. For the aforesaid reasons, the following: ORDER i. Writ petition is allowed in part. ii. The petitioner is permitted to file an appeal against the cancellation of registration before the Appellate Authority within four weeks from the date of the receipt of this order. iii. In the event, the appeal is preferred within four weeks as aforesaid, it shall be considered on its - 5 - HC-KAR NC: 2025:KHC-D:14533 WP No. 102111 of 2025 merit and shall not reject the appeal on the ground of limitation. iv. In the event, the petitioner would not prefer an appeal within four weeks as permitted above, the benefit of the order rendered in the subject petition would not be available to the petitioner. Ordered accordingly. Sd/- (M.NAGAPRASANNA) JUDGE AC/CT-GTB List No.: 1 Sl No.: 145