Karnataka High Court
M/S A S Math Arun S/O Sidramayya Math vs Office Of The Assistant Commissioner on 17 March, 2026
Author: S.Vishwajith Shetty
Bench: S.Vishwajith Shetty
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NC: 2026:KHC-K:2477
WP No. 201034 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA
KALABURAGI BENCH
DATED THIS THE 17TH DAY OF MARCH, 2026
BEFORE
THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY
WRIT PETITION NO. 201034 OF 2026 (T-RES)
BETWEEN:
M/S A.S.MATH
SRI ARUN S/O SIDRAMAYYA MATH,
AGED ABOUT 57 YEARS,
OCC: CIVIL CONTRACTOR,
SY NO.45/B, PLOT NO.37,
VENKATGIGI COLONY, 1ST FLOOR,
OPP. GOVT. ITI COLLEGE, VIJAYAPUR,
TQ. AND DIST. VIJAYAPUR-586101.
...PETITIONER
(BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE)
Digitally signed AND:
by SACHIN
Location: HIGH
COURT OF 1. OFFICE OF THE ASSISTANT COMMISSIONER
KARNATAKA OF COMMERCIAL TAXES,
LOCAL GOODS AND SERVICE TAX OFFICE-440,
AFZALPUR TAKKE, VIJAYAPUR,
KALABURAGI-585101.
2. THE JOINT COMMISSIONER OF
COMMERCIAL TAXES (APPEALS),
BELAGAVI - 560027.
...RESPONDENTS
(BY SRI SHESHADRI JAISHANKAR M, AGA)
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NC: 2026:KHC-K:2477
WP No. 201034 of 2026
HC-KAR
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF
CERTIORARI TO QUASH THE ORDER DATED 28.08.2025
PASSED IN APPEAL NO.GST-355/2025-26/B-938 PASSED BY
THE 2ND RESPONDENT PRODUCED ANNEXURE-C.
THIS PETITION, COMING ON FOR HEARING, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY
ORAL ORDER
Heard the learned counsel for the petitioner and learned Additional Government Advocate for respondent Nos.1 and 2.
2. This writ petition under Article 226 of the Constitution of India is filed seeking the following reliefs:
"Issue a writ or such other order in the nature of certiorari to quash the order dated 28.08.2025 passed in Appeal No.GST-355/2025-26/B-938 nd passed by the 2 respondent produced at Annexure-C."
3. Learned counsel for the petitioner submits that there was delay of 36 days beyond the statutory limitation period of 120 days in filing the appeal. The appellate -3- NC: 2026:KHC-K:2477 WP No. 201034 of 2026 HC-KAR authority has dismissed the appeal only on the ground of delay. He has placed reliance on the order passed by this Court at Annexure-D and submits that in identical circumstances, this Court has allowed the writ petition and has remitted the matter to the appellate authority to consider the appeal on merits.
4. Learned Additional Government Advocate, who has appeared for respondents does not dispute the aforesaid submission.
5. The case of the petitioner is that he had filed the appeal immediately after he came to know about the impugned order. It is under these circumstances, there is a delay of beyond the period of 120 days in challenging the original order.
6. Under similar circumstances, this Court in W.P.No.200975/2025, disposed of on 28.03.2025, in the case of M/s Dandin Motors vs. Joint Commissioner of Commercial Tax (Appeal) and another has allowed -4- NC: 2026:KHC-K:2477 WP No. 201034 of 2026 HC-KAR the writ petition and after condoning the delay has remitted the matter to respondent No.2 to consider the appeal on merits. Accordingly, the following order :
i. Writ petition is allowed.
ii. The impugned order at Annexure-C dated
28.08.2025 passed by respondent No.2 bearing Appeal No.GST-355/2025-26/B- 938 is quashed.
iii. The delay in filing the appeal is condoned and the matter is remanded to respondent No.2 with a direction to dispose of the appeal on merits.
iv. The petitioner is directed to appear before respondent No.2 on 06.04.2026, without awaiting further notice from respondent No.2.
Sd/-
(S.VISHWAJITH SHETTY) JUDGE SN List No.: 1 Sl No.: 37 CT:PK