The Joint Commissioner of Commercial Taxes (Admin) Vs Sri. v L Padamanaba Rao — Karnataka HC (2025) — LawSathi Research

The Joint Commissioner of Commercial Taxes (Admin) Vs Sri. v L Padamanaba Rao — Karnataka HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Writ appeal disposed of without interfering with the learned Single Judge's order dated 04.09.2023; appellants granted a one-month window to file the statutory appeal under Section 7(7) of the Payment of Gratuity Act, 1972 against the Controlling Authority's order dated 28.09.2020, to be heard on merits without limitation objection; all contentions left open; pending interlocutory applications disposed of.

Issue for consideration

Whether the Division Bench should interfere with the learned Single Judge's order dated 04.09.2023 in W.P.No.22417/2022, given the statutory appeal available to the appellants under Section 7(7) of the Payment of Gratuity Act, 1972 against the Controlling Authority's order dated 28.09.2020.

Court's answer

In view of the statutory appeal provision under Section 7(7) of the Payment of Gratuity Act, 1972, the Court found no reason to interfere with the impugned order of the learned Single Judge.

Ratio / Principle

If the statutory appeal is filed within a period of one month from the date of the judgment, the Appellate Authority shall consider it on merits without going into the question of limitation.

Key takeaways

All contentions of the appellants and the respondent were left open to be urged in the statutory appeal, if filed under Section 7(7) of the Act, against the Controlling Authority's order dated 28.09.2020.ratio¶37
Pending interlocutory applications in the writ appeal shall stand disposed of.obiter¶43

Detailed headnote1 paragraphs

Writ Appeal No. 287 of 2025 (L-PG), High Court of Karnataka at Bengaluru, decided 27.10.2025 by a Division Bench of Justice D K Singh (author) and Justice Rajesh Rai K. The appellants - the Joint Commissioner of Commercial Taxes (Admin) DGSTO-2, the Commissioner of Commercial Taxes and the State of Karnataka - impugned the learned Single Judge's judgment and order dated 04.09.2023 in W.P.No.22417/2022, a writ petition filed by the appellants themselves challenging the Controlling Authority's order dated 28.09.2020 directing payment of gratuity to respondent Sri V.L Padmanaba Rao under the Payment of Gratuity Act, 1972. Considering the statutory appeal provision under Section 7(7) of the Act, the Division Bench found no reason to interfere with the Single Judge's order and disposed of the writ appeal, directing that if the appeal is filed within one month the Appellate Authority shall consider it on merits without going into limitation; all contentions were left open to both sides to urge in such appeal, and pending interlocutory applications were disposed of.

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NC: 2025:KHC:42496-DB WA No. 287 of 2025

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 27^TH DAY OF OCTOBER, 2025

PRESENT

THE HON'BLE MR. JUSTICE D K SINGH

AND

THE HON'BLE MR. JUSTICE RAJESH RAI K

WRIT APPEAL NO. 287 OF 2025 (L-PG)

BETWEEN:

Digitally signed by PANKAJA S Location: HIGH COURT OF KARNATAKA

THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN) DGSTO-2, VANIJAY THERIGE, KARYALAYA-2, 'B' BLOCK, 6^TH FLOOR, 80 FEET ROAD, RAJENDRANAGAR KORAMANGALA

BENGALURU - 560 047.

THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA - 1, P KALINGARAO ROAD, GANDHINAGAR

BENGALURU - 560 009.

2 - NC: 2025:KHC:42496-DB WA No. 287 of 2025

HC-KAR

THE STATE OF KARNATAKA

THE PRINCIPAL SECRETARY DEPARTMENT OF FINANCE 2^ND FLOOR, VIDHANA SOUDHA, DR. B.R. AMBEDKAR VEEDHI BENGALURU - 560 001.

…APPELLANTS

(BY SRI. M.N. SUDEV HEGDE, AGA)

AND:

SRI. V.L PADMANABA RAO S/O LATE LAKSHMINARASIMAIAH, NO. 201, ADITHY RESIDENCY, K.K LAYOUT, NAGARABHAVI, 2^ND STAGE, BENGALURU - 560 072.

…RESPONDENT

THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE ORDER DATED 04.09.2023 PASSED BY THE HON'BLE LEARNED SINGLE JUDGE IN WP No. 22417/2022 AND BE PLEASE TO ALLOW THE WRIT PETITION OF THE APPELLANTS.

THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MR. JUSTICE RAJESH RAI K

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NC: 2025:KHC:42496-DB WA No. 287 of 2025

HC-KAR

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE D K SINGH)

The present Writ Appeal has been filed impugning the judgment and order dated 04.09.2023 passed by the learned Single Judge in W.P.No.22417/2022 filed by the appellants.

The Controlling Authority vide order dated 28.09.2020 has directed the appellants to pay the gratuity to the respondent under the Payment of Gratuity Act, 1972 (for brevity, "the Act"). The said decision came to be challenged by the appellants in the Writ Petition.

However, considering the statutory appeal provisions under Section 7(7) of the Act, we find no reason to interfere with the impugned order passed by the learned Single Judge. If the appeal is filed within a period of one month from today, the Appellate Authority shall consider the appeal on merits without going into the question of limitation. Accordingly, the appeal is disposed of .

All contentions are left open to the appellants and the respondent to urge in the appeal, if so filed under Section

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NC: 2025:KHC:42496-DB WA No. 287 of 2025

HC-KAR

7(7) of the Act against the order dated 28.09.2020 passed by

the Controlling Authority.

Pending Interlocutory Applications shall stand disposed

of.

SD/(D K SINGH) JUDGE

SD/(RAJESH RAI K) JUDGE

HKV List No.: 1 Sl No.: 8