M/S Biradar Agro Centre vs Joint Commissioner Goods And Services ...
2025 Latest Caselaw 5983 Kant

Karnataka High Court

M/S Biradar Agro Centre vs Joint Commissioner Goods And Services ... on 29 May, 2025

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                                                          NC: 2025:KHC-K:2769
                                                       WP No. 201286 of 2025


                   HC-KAR




                             IN THE HIGH COURT OF KARNATAKA,

                                    KALABURAGI BENCH

                            DATED THIS THE 29TH DAY OF MAY, 2025

                                          BEFORE
                             THE HON'BLE MR. JUSTICE R.NATARAJ

                          WRIT PETITION NO. 201286 OF 2025 (T-RES)


                   BETWEEN:

                   M/S BIRADAR AGRO CENTRE,
                   BY ITS PROPRIETOR,
                   SRI SUBHAS SIDDANNA BIRADAR,
                   01, MAHAVEER CIRCLE, INDI,
                   DIST. VIJAYAPURA -586209.

                                                                ...PETITIONER
                   (BY SRI SUBHASH MALLAPUR, ADVOCATE)

                   AND:

                   1.   JOINT COMMISSIONER OF GOODS AND SERVICE
Digitally signed        TAX (APPEALS), BELAGAVI, DIVISION,
by LUCYGRACE            BELAGAVI-560 027.
Location: HIGH
COURT OF           2.   THE DY. COMMISSIONER OF COMMERCIAL TAXES
KARNATAKA
                        (AUDIT)-1, AFZALPUR TAKKE,
                        VIJAYAPURA-586 101.

                                                             ...RESPONDENTS
                   (BY SRI MALLIKARJUN SAHUKAR, AGA)

                        THIS WRIT PETITION IS FILED UNDER ARTICLES 226
                   AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
                   ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER
                   APPROPRIATE WRIT OR ORDER, SET ASIDE THE ORDER DATED
                   23.04.2025 IN FILE BEARING GST:AP:11/2025-26/B-71 DATED
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                                        NC: 2025:KHC-K:2769
                                     WP No. 201286 of 2025


HC-KAR




23.04.2025 ORDER PASSED BY THE RESPONDENT NO.1, VIDE
ANNEXURE-A.


      THIS PETITION, COMING ON FOR PRELIMINARY HEARING
IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:

CORAM:     HON'BLE MR. JUSTICE R.NATARAJ


                       ORAL ORDER

(PER: HON'BLE MR. JUSTICE R.NATARAJ)

A statutory appeal filed by the petitioner before the

respondent No.1 challenging an order of assessment was

dismissed on the ground that the same was belated. The

petitioner is therefore, before this Court challenging the

said order.

2. Learned counsel for the petitioner submits that

the issue whether the respondent No.1 is entitled to

condone the delay or not is no longer res integra in view of

the authoritative pronouncement of this Court in

W.P.No.200569/2025, W.P.No.200898/2025 and

W.P.No.200975/2025. Therefore, he contends that the

impugned order be set aside and the appeal before the

NC: 2025:KHC-K:2769

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respondent No.1 be restored and a direction to be made to

respondent No.1 to dispose of the appeal in accordance

with law.

3. Learned Additional Government Advocate does

not dispute the fact that the issue is squarely covered by

the judgments of this Court mentioned above.

4. In view of the aforesaid, the impugned order

dismissing the appeal filed by the petitioner deserves to be

set aside. Consequently, the following order is passed:

ORDER

(i) The Writ Petition is allowed.

(ii) The impugned order passed by the

respondent No.1 bearing No.GST:AP:11/

2025-26/B-71 dated 23.04.2025 is

quashed.

(iii) The respondent No.1 is directed to re-

consider the appeal after considering the

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application for condonation of delay in

accordance with law.

Learned Additional Government Advocate is

permitted to file memo of appearance within ten days.

Sd/-

(R.NATARAJ) JUDGE

SWK

CT:PK