High Court of Karnataka6 August 2026

Atharv Enterprises v. Joint Commissioner of Commercial Taxes (Appeal)

For assesseeRemanded

WRIT PETITION NO. 106464 OF 2026 (T-RES)

The ruling in brief

Where petitioner filed statutory appeal with delay due to pendency of rectification and personal exigency and appeal was dismissed as time-barred, considering contest to levy and specific factual circumstances, delay was to be condoned and statutory appeal was to be restored for decision on merits after hearing

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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Atharv Enterprises v. Joint Commissioner of Commercial Taxes (Appeal)

The ruling in brief

Provisions considered

Atharv Enterprises v. Joint Commissioner of Commercial Taxes (Appeal)

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