M/S A S Math Arun S/O Sidramayya Math vs Office Of The Assistant Commissioner
2026 Latest Caselaw 2431 Kant

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

                                              -1-
                                                           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)
                               -2-
                                          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

NC: 2026:KHC-K:2477

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

NC: 2026:KHC-K:2477

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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