Case Law Details
G.G. Agencies Girijeshwar Rice Mill Vs State of Karnataka & Ors. (Karnataka High Court)
High Court held that as long as the appeal was preferred electronically within the prescribed period, merely because the certified copy was subsequently filed physically by the petitioner / assessee, the said circumstance cannot be made the basis to come to the conclusion that the appeal was filed beyond the prescribed period; in the instant case as stated supra, the petitioner had preferred the appeal electronically on 30.03.2019, within the prescribed period and as such, the findings recorded by the respondent No.2 / Appellate Authority that the appeal preferred by the petitioner was barred by limitation deserve to be set aside.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
In this petition, petitioner has sought for the following reliefs:
a) Issue a writ of certiorari or such other writ, order or direction as this Hon’ble Court may deem fit, by quashing the Order in T.No.300/2022-23 dated 19.2.2022 in Annexure L passed by the respondent No.2 as being illegal and untenable in law, in the facts and circumstances of the instant case;
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