Karnataka HC Quashes GST Appeal Rejection as Issue Already Covered by Earlier Ruling

Shivanand Gurulingappa Patil Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court)

The Karnataka High Court considered a petition challenging an order of the appellate authority that had dismissed the petitioner’s appeal on the ground of a delay of 451 days in filing it. The appellate authority had refused to entertain the appeal, holding that it had no jurisdiction to condone the delay beyond 120 days.

The petitioner contended that the issue involved in the case was covered by a judgment of a Co-ordinate Bench of the High Court in Writ Petition No. 200569/2025. The learned Additional Government Advocate also submitted that the issue raised in the petition was covered by the said judgment.

Taking note of the submissions, the High Court partly allowed the petition. The Court quashed the impugned order dated 18.03.2025 passed by the appellate authority in GST Appeal No. 511/2024-25. The matter was remitted to the appellate authority for consideration of the appeal on merits.

The Court clarified that all contentions, except the contention relating to limitation, were kept open to be decided in the appeal.

FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT

Learned Additional Government Advocate accepts notice on behalf of the respondents.

2. This petition is filed against the order passed by respondent No.1-appellate authority, dismissing the appeal on the premise that there is a delay of 451 days in filing the appeal.

3. The appellate authority refused to entertain the appeal on the premise that beyond 120 days, it has no jurisdiction to condone the delay.

4. Learned counsel for the petitioner would submit that the issue involved in this case is covered in terms of the judgment of the Co-ordinate Bench of this Court in Writ Petition No.200569/2025.

5. Learned Additional Government Advocate submits that the issue raised in this petition is covered in terms of the aforementioned judgment.

6. Hence, the following:

ORDER

i. The petition is allowed in part.

ii. The impugned order dated 18.03.2025 passed by respondent No.1 in GST: Appeal No.511/2024-25 at Annexure-C is quashed.

iii. The matter is remitted to respondent No.1 to consider the appeal on merits.

iv. It is made clear that all contentions except the contention relating to the limitation are kept open to be decided in the appeal.