[Cites 2, Cited by 0]
Karnataka High Court
Mallinath Veerabhadrappa Patil vs The Joint Commissioner on 24 March, 2026
Author: S.Vishwajith Shetty
Bench: S.Vishwajith Shetty
-1-
NC: 2026:KHC-K:2635
WP No. 202414 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA
KALABURAGI BENCH
DATED THIS THE 24TH DAY OF MARCH, 2026
BEFORE
THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY
WRIT PETITION NO. 202414 OF 2025 (T-RES)
BETWEEN:
MALLINATH VEERABHADRAPPA PATIL,
PWD CONTRACTOR,
AGE: 60 YEARS, OCC: CONTRACTOR,
R/O H NO 8-1236, BAMBU BAZAR,
FILTER BED ROAD, NEHARU GUNJ,
KALABURAGI- 585103.
...PETITIONER
(BY SRI. S.M. PATIL, ADVOCATE)
AND:
Digitally signed by
1. THE JOINT COMMISSIONER
SWETA KULKARNI OF COMMERCIAL TAXES (APPEALS),
Location: HIGH
COURT OF KALABURAGI DIVISION,
KARNATAKA VTK BUILDING NEAR RAILWAY STATION,
STATION BAZAR, KALABURAGI-585102.
2. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES (AUDIT-5),
2ND FLOOR ROOM NO. 16,
COMMERICAL TAX BUILDING,
NEAR RAILWAY STATION, STATION BAZAR,
KALABURAGI-585102
...RESPONDENTS
(BY SRI SHESHADRI JAISHANKAR M., AGA )
-2-
NC: 2026:KHC-K:2635
WP No. 202414 of 2025
HC-KAR
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA, PRAYING TO, I) ISSUE A WRIT
OF CERTIORARI OR ANY OTHER APPROPRIATE
WRIT/ORDER/DIRECTION QUASHING OR SETTING ASIDE THE
IMPUGNED REJECTION ORDER DATED 08.08.2025 PASSED BY
THE 1ST RESPONDENT IN GST APPEAL NO.231/2025-26
(ANNEXUE-F), BY CONDONING THE DELAY OF 36 DAYS,
WHICH CHALLENGING THE IMPUGNED DEMAND ORDER
BEARING NO. ¸ÀASÉå:ªÁvɸC À 5/PÀ/2024-25 DATED 21.02.2025 FOR
À /¯É¥-
THE SUM OF RS.10,52,380/- (TAX PLUS INTEREST PLUS
PENALTY) PASSED BY 2nd RESPONDENT (ANNEXURE-C).II)
ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER
APPROPRIATE WRIT/ORDER/DIRECTION TO THE 1ST
RESPONDENT TO RESTORE THE APPEAL GST APPEAL
NO.231/2025-26 AND TO ENTERTAIN THE SAME IN
ACCORDANCE WITH LAW. III) ISSUE A WRIT OF CERTIORARI
OR ANY OTHER APPROPRIATE WRIT/ORDER/DIRECTION
PENDING APPEAL GST APPEAL NO.231/2025-26 BEFORE 1ST
RESPONDENT, QUASH OR SET ASIDE THE IMPUGNED NOTICE
OF DATED 28.05.2025 ISSUED UNDER SECTION 79(1)(C) OF
THE ACT (FORM GST DRC-13) BY 2ND RESPONDENT,
DIRECTING THE BANKER OF THE PETITIONER TO PAY THE SUM
OF RS.10,23,076/- FROM THE PETITIONERS ACCOUNT VIDE
ANNEXURE-B. IV) GRANT SUCH OTHER ORDER OR DIRECTION
AS DEEMED FIT IN THE FACTS AND CIRCUMSTANCES OF THE
CASE.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
IN B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
CORAM: HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY
-3-
NC: 2026:KHC-K:2635
WP No. 202414 of 2025
HC-KAR
ORAL ORDER
1. This writ petition under Articles 226 and 227 of the
Constitution of India is filed seeking for the following reliefs:-
"I) Issue a writ of certiorari or any other
appropriate writ/order/direction quashing or setting aside
the impugned rejection order dated 08.08.2025 passed
by the 1st respondent in GST Appeal No.231/2025-26
(Annexue-F), by condoning the delay of 36 days, which
challenging the impugned demand order bearing No.
¸ÀASÉÅ:ªÁVɸC À 5/PÀ/2024-25 dated 21.02.2025 for the sum of
À /¯É¥-
RS.10,52,380/- (tax plus interest plus penalty) passed
by 2nd Respondent (Annexure-C).
II) Issue a writ in the nature of Mandamus or any
other appropriate writ/order/direction to the 1st
Respondent to restore the Appeal GST Appeal
no.231/2025-26 and to entertain the same in accordance
with law.
III) Issue a writ of Certiorari or any other
appropriate writ/order/direction pending appeal GST
Appeal No.231/2025-26 before 1ST Respondent, quash or
set aside the impugned notice of dated 28.05.2025
issued under section 79(1)(c) of the Act (Form GST DRC-
13) by 2nd respondent, directing the Banker of the
petitioner to pay the sum of Rs.10,23,076/- from the
petitioners account vide Annexure-B.
iv) Grant such other order or direction as deemed
fit in the facts and circumstances of the case, in the
interest of justice and equity".
NC: 2026:KHC-K:2635
HC-KAR
2. Learned counsel for the petitioner submits that the
dispute that arises for consideration in this petition is covered
by the order passed by the Co-ordinate Bench of this Court in
WP No.200569 of 2025 and W.P.No.200898 of 2025 and
accordingly prays to dispose of this petition in terms of the
orders passed in the said petition.
3. Learned Additional Government Advocate does not
dispute the said submission and submits that petition may be
disposed of in terms of the aforesaid orders passed by the Co-
ordinate Bench of this Court.
4. Respondent no.1 who is the Appellate Authority has
dismissed the appeal filed by the petitioner on the ground that
the same is barred by limitation since the appeal is filed beyond
the period of 36 days from the maximum period of limitation.
The Co-ordinate Bench of this Court in WP No.200569 of 2025
and another Co-ordinate Bench of this Court is WP No.200898
of 2025 has quashed the order passed by the Appellate
Authority and remitted the matter to the Appellate Authority to
consider the appeal on merits. Under the circumstances, this
NC: 2026:KHC-K:2635
HC-KAR
writ petition is disposed of in terms of the order passed by this
Court in W.P.No.200569/2025.
5. Accordingly, the following:-
ORDER
i) The writ petition is partly allowed.
ii) The impugned order at Annexure-F passed by the
first respondent - Appellate Authority dated
08.08.2025 is quashed. The matter is remitted to
first respondent to consider the appeal on merits.
iii) It is made clear that all contentions except the
condition relating to the limitation are kept open to
decide in the appeal.
Sd/-
(S.VISHWAJITH SHETTY)
JUDGE
NMS
List No.: 1 Sl No.: 57
CT:PK
