2026 (9) TMI 729

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.... D:14511<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 1-9-2026<br>Writ Petition No. 103110 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. H R Kambiyavar, Advocate For the Respondents : Smt. Nandini Somapur, Aga For R1 To R4; Sri. Girish Hulmani, Advocate For R5 ORAL ORDER : The present writ petition is filed se....

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....n 107 of the Act before respondent No.2-Joint Commissioner. The said appeal was filed on 09.07.2024 i.e., after 206 days of the order dated 16.12.2023. 3. It is forthcoming from the record that the said order dated 16.12.2023 was communicated to the petitioner on 26.12.2023. The appeal under Section 107(1) of the Act is to be filed within three months from the date of communication of the order....

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.... advised bed rest. An additional affidavit of the petitioner is also filed setting out the said reasons and the medical certificate is also annexed along with the said affidavit. 6. Having regard to the reason for the delay in filing the appeal by the petitioner; as also since various factual aspects are sought to be asserted in the appeal filed by the petitioner; keeping in mind the judgment o....