Hikal Ltd Vs Joint Commissioner of Commercial Taxes

Date: December 9, 2025

Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S.R.KRISHNA KUMAR
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Subject Matter

GST Appeal Not Time-Barred if Filed Within Extended Period of Notification

AppealLimitation

Summary

The petition is allowed , and the impugned order dated 29.12.2023 passed by the appellate authority is set aside . The Court found that the appellate authority erroneously dismissed the petitioner's appeal as time-barred, failing to consider Notifica…

FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT 1. In this petition, the petitioner seeks a following reliefs; “(a) Issue a writ in the nature of certiorari or any other writ to quash the impugned Order bearing T.No965/23-24 [GST A.P. No. 168/2023-24] dated 29.12.2023 passed by Respondent No.1 [Annexure-A] issued by the Respondent; (b) Grant such other order or direction as deemed fit in t…

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