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 lear...