Dandin Moters Vs Joint Commissioner of Commercial Tax (Appeal) (Karnataka High Court)
The Karnataka High Court heard a writ petition challenging the order dated 27.03.2025 passed by the Joint Commissioner of Commercial Tax (Appeals), Kalaburagi, in GST AP No.526/2024-25. The appellate authority had dismissed the petitioner’s appeal solely on the ground that it was not filed within the prescribed period under the Karnataka Goods and Services Tax Act, 2017.
The petitioner contended that Section 5 of the Limitation Act was not expressly barred under the Karnataka GST Act and argued that the reasons for delay had been properly explained but were not considered by the appellate authority. The petitioner relied on the decision of the Calcutta High Court in Arvind Gupta vs. Assistant Commissioner of Revenue State Taxes and the Karnataka High Court decision in Shivanand Gurulingappa Patil vs. The Joint Commissioner of Commercial Taxes (Appeals), submitting that the delay was liable to be condoned in light of those judgments.
The learned Additional Government Advocate appearing for the respondents also submitted that, considering the decisions relied upon by the petitioner, the delay could be condoned.
After considering the submissions, the High Court observed that the impugned order did not disclose justifiable reasons explaining why the delay could not be condoned and that the sole reason assigned for rejection was not in accordance with law. The Court found the relief sought by the petitioner to be justified.
