High Court of Karnataka19 June 2026

Appanna Rangappa Roogi v. Assistant Commissioner of Commercial Taxes

For assessee

WRIT PETITION NO. 102532 OF 2026 (T-RES)

The ruling in brief

Where petitioner partnership firm's statutory appeal against SCN adjudication was dismissed as time-barred on computed period of delay from date on which order was wrongly uploaded on portal, since precedents permitted interference despite absence of statutory power to condone further delay, dismissal of appeal in instant case was unsustainable; delay was to be condoned, and appeal was to be directed to be adjudicated on merits

Provisions considered

CGST S.107

Section 107 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Appanna Rangappa Roogi v. Assistant Commissioner of Commercial Taxes

The ruling in brief

Provisions considered

Appanna Rangappa Roogi v. Assistant Commissioner of Commercial Taxes

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis