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.
