Sri. Shankar S/O Late Appanna Boragall v. the Principal Commissioner of Central Tax
Case brief
What is this about?
NC: 2026:KHC-D:1505 | High Court of Karnataka, Dharwad Bench | WP No. 100137 of 2026 (S-RES) | Shankar s/o Late Appanna Boragall v. Principal Commissioner of Central Tax & Ors | Oral order dated 03.02.2026 by Hon'ble Mrs Justice K.S. Hemalekha | Maintainability: writ petition against CGST endorsement dated 02.09.2024 dismissed as not maintainable; grievance held to fall within exclusive jurisdiction of the Central Administrative Tribunal; liberty to approach CAT; time spent before the High Court excluded for limitation. Keywords: Articles 226 227, certiorari, maintainability, Central Administrative Tribunal, CGST Belagavi, Assistant Commissioner, Annexure-A, Joint Commissioner (PCCO).
What did the court decide?
Liberty reserved to the petitioner to approach the Central Administrative Tribunal for redressal of his grievance; time spent before this Court excluded for the purpose of limitation; Registry to return original/certified copies of documents to the petitioner.