High Court of Karnataka1 September 2026

Sunrise Crop Science v. Commercial Tax Officer

For assesseeRemanded

WRIT PETITION NO. 103110 OF 2026 (T-RES)

The ruling in brief

Where petitioner filed appeal beyond condonable period due to medical ailments supported by medical certificate and appeal was dismissed as time-barred, delay was satisfactorily explained, rejection order was set aside and appeal was restored for consideration on merits after affording hearing, keeping all contentions open

Provisions considered

CGST S.107

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

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The ruling in brief

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Sunrise Crop Science v. Commercial Tax Officer

The ruling in brief

Provisions considered

Sunrise Crop Science v. Commercial Tax Officer

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