Sri Rajashekhar Tammanna Bharamoji vs The Assistant Commissioner Of ...
2025 Latest Caselaw 9564 Kant

Citation : 2025 Latest Caselaw 9564 Kant
Judgement Date : 29 October, 2025

Karnataka High Court

Sri Rajashekhar Tammanna Bharamoji vs The Assistant Commissioner Of ... on 29 October, 2025

Author: M.Nagaprasanna

Bench: M.Nagaprasanna

                                                 -1-
                                                             NC: 2025:KHC-D:14533
                                                        WP No. 102111 of 2025


                       HC-KAR




                      IN THE HIGH COURT OF KARNATAKA,AT DHARWAD

                       DATED THIS THE 29TH DAY OF OCTOBER, 2025

                                          BEFORE

                       THE HON'BLE MR. JUSTICE M.NAGAPRASANNA

                        WRIT PETITION NO. 102111 OF 2025 (T-RES)

                      BETWEEN:

                      SRI. RAJASHEKHAR TAMMANNA BHARAMOJI,
                      C.T.S. 402a/15, SIDDRAMESHWAR NAGAR,
                      MUDHOL- 587313, DIST. BAGALKOT,
                      AGED ABOUT. 53 YEARS.
                                                                     ...PETITIONER
                      (BY SRI. H.R. KAMBIYAVAR, ADVOCATE)

                      AND:

                      1.   THE ASSISTANT COMMISSIONER OF
                           COMMERCIAL TAXES,
                           LGSTO-430, JAMAKHANDI- 587301,
                           DIST. BAGALKOT.

                      2.   THE PRINCIPAL CHIEF COMMISSIONER
RAKESH S
HARIHAR                    OF CENTRAL TAX, 1,
                           QUEENS RD, VASANTH NAGAR,
Digitally signed by
RAKESH S HARIHAR
Date: 2025.10.31
                           BENGALURU, KARNATAKA- 560001.
06:27:35 +0000


                      3.   THE STATE OF KARNATAKA,
                           REP. BY THE PRINCIPAL SECRETARY
                           FINANCE DEPARTMENT
                           GOVERNMENT OF KARNATAKA
                           BENGALURU- 560001.

                      4.   GOVERNMENT OF INDIA
                           THROUGH ITS SECRETARY (REVENUE)
                           MINISTRY OF FINANCE
                           DEPARTMENT OF REVENUE
                                -2-
                                           NC: 2025:KHC-D:14533
                                         WP No. 102111 of 2025


HC-KAR




      NORTH BLOCK,
      NEW DELHI- 110 001.
                                           ...RESPONDENTS
(BY SMT. GIRIJA S. HIREMATH, HCGP FOR R1 & R2,
    SRI. GIRISH S. HULMANI, ADVOCATE FOR R2 AND R4,
    SRI. CHETANA S. BIRAJ, ADVOCATE FOR R1, R2 & R4)

       THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND
227 OF THE CONSTITUTION OF INDIA IS PRAYING TO, (I) ISSUE
WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI
QUASHING THE IMPUGNED ORDER DATED 29/07/2021 VIDE
ORDER      BEARING    REF.NO.ZA2907214664845,         PASSED    BY
RESPONDENT NO.1 VIDE ANNEXURE-B. (II) ISSUE WRIT OF
MANDAMUS OR IN THE LIKE NATURE OF MANDAMUS OR
DIRECTION TO THE RESPONDENT NO.1, TO KINDLY REVOKE
THE    IMPUGNED      ORDER    DATED    29/07/2021   VIDE   ORDER
BEARING REF.NO.ZA2907214664845, PASSED BY RESPONDENT
NO.1     VIDE   ANNEXURE-B,    OR     ALTERNATIVELY    OPEN    THE
PETITIONER S PORTAL. (III) PASS SUCH OTHER OR FURTHER
ORDERS AS THIS HON'BLE COURT MAY DEEM FIT IN THE FACTS
AND CIRCUMSTANCES OF THIS CASE, IN THE INTEREST OF
JUSTICE AND EQUITY.

       THIS PETITION, COMING ON FOR PRELIMINARY HEARING
IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
                                      -3-
                                                    NC: 2025:KHC-D:14533
                                               WP No. 102111 of 2025


HC-KAR




                             ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

1. Petitioner is before this Court seeking the

following prayer:

i. "Issue Writ of certiorari or in the like nature of certiorari quashing the impugned order dated 29/07/2021 vide order bearing ref.no.ZA2907214664845, passed by respondent no.1 vide Annexure-B.

ii. Issue writ of mandamus or in the like nature of mandamus or direction to the respondent no.1, to kindly revoke the impugned order dated 29/07/2021 vide order bearing ref.no.ZA2907214664845, passed by respondent no.1 vide Annexure-B, or alternatively open the petitioner s portal.

iii. Pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity. "

2. The learned counsel appearing for the petitioner

submits that the petitioner notwithstanding the fact of

payment of complete tax, the assessment is drawn against

him, against which an appeal is preferred and the appeal is

rejected on the sole ground of delay.

NC: 2025:KHC-D:14533

HC-KAR

3. The learned counsel submits that the issue in the

lis stands answered by the judgment rendered by this Court

in Writ Petition No.107549/2024 disposed of on 21.01.2025.

4. In the light of the issue standing answered by

this Court and that of the Division Bench in Writ Appeal

No.100608/2025, the petition deserves to succeed in the

same direction that is issued while disposing of Writ Petition

No.107549 of 2024.

5. For the aforesaid reasons, the following:

ORDER

i. Writ petition is allowed in part.

ii. The petitioner is permitted to file an appeal

against the cancellation of registration before the

Appellate Authority within four weeks from the

date of the receipt of this order.

iii. In the event, the appeal is preferred within four

weeks as aforesaid, it shall be considered on its

NC: 2025:KHC-D:14533

HC-KAR

merit and shall not reject the appeal on the

ground of limitation.

iv. In the event, the petitioner would not prefer an

appeal within four weeks as permitted above, the

benefit of the order rendered in the subject

petition would not be available to the petitioner.

Ordered accordingly.