Vishal Durgadas Jaiwant(Prop: M/s Grafik) Vs Joint Commissioner of Commercial Taxes (Appeals)
Date: January 29, 2026
Subject Matter
Delay in Input Tax Credit Appeal Condoned; Appellate Authority Directed to Hear Merits
Summary
The High Court has allowed the writ petition, setting aside the appellate authority's order that dismissed the petitioner's appeal as time-barred. Adopting a justice-oriented approach, the Court condoned the delay in filing the appeal and directed th…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Learned Addl. Government Advocate accepts notice for the respondents. 2. The petitioner challenging the order under Section 73 of the CGST and SGST Act, 2017 passed by the Commercial Tax Officer-respondent No.2, preferred an appeal before the appellate authority-respondent No.1 under Section 107 of the CGST Act, 2017, which came to be dismiss…