BharatTaxGST

Sri Hanumantappa Fakkirappa Koravar vs. The Deputy Commissioner

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WP/108727/2025HC KarnatakaGSTCNR KAHC02022745202505 January 2026Bench: K.S.HEMALEKHA4 pages
For Petitioner: SRI. SANTOSH NARGUND AND SRI. VIDYASHANKAR G.DALWAI, ADVOCATESFor Respondent: SRI. PRAVEEN K.UPPAR, AGA FOR R1 TO R3; SRI. GIRISH HULMANI, ADVOCATE FOR R4

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC-D:9 WP No. 108727 of 2025 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 5TH DAY OF JANUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO. 108727 OF 2025 (T-RES) BETWEEN: SRI. HANUMANTAPPA FAKKIRAPPA KORAVAR AGE: 56 YEARS, OCC: WORKS CONTRACTOR, M/S. PRASAD SECIURITY AND CLEANING SERVICES, MNO.9 JANATA COLONY, ARIGERI ONI, AMARGOL, NAVANAGAR, HUBBALLI-580025, GSTIN-29. …PETITIONER (BY SRI. SANTOSH NARGUND AND SRI. VIDYASHANKAR G.DALWAI, ADVOCATES) AND: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-20), NAVANAGAR, HUBBALLI, DIST: DHARWAD-580025. 2. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560001. Digitally signed by MANJANNA E Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2026.01.07 11:19:17 +0530 - 2 - HC-KAR NC: 2026:KHC-D:9 WP No. 108727 of 2025 3. GOVERNMENT OF INDIA THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. 4. THE GST COUNCIL THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. …RESPONDENTS (BY SRI. PRAVEEN K.UPPAR, AGA FOR R1 TO R3; SRI. GIRISH HULMANI, ADVOCATE FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT OR DIRECTION DECLARING THE PROVISIONS OF SECTION 16(4) OF CGST/SGST ACT, 2017 RULES ENCLOSED VIDE ANNEXURE E BEING ILLEGAL, UNREASONABLE, ARBITRARY AND DISCRIMINATORY AND THEREFORE TO BE STRUCK DOWN AS VIOLATIVE OF ARTICLE 14, 19 AND 300A OF THE CONSTITUTION OF INDIA AND ETC. THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA - 3 - HC-KAR NC: 2026:KHC-D:9 WP No. 108727 of 2025

ORAL ORDER

The petitioner has approached this Court seeking to challenge the order passed by the Deputy Commissioner of Commercial Taxes under Section 73 of the Karnataka Goods and Service Tax Act, 2017 (“the Act” for short).

2.

Learned Additional Government Advocate for respondent-State submits that the impugned order is appealable under Section 107 of the Act and therefore the writ petition is not maintainable in view of the availability of an efficacious alternative statutory remedy.

3.

Having regard to the submission made, it is evident that the impugned order is one passed under Section 73 of the Act by the Deputy Commissioner against which a statutory appeal is provided before the Appellate Authority under Section 107 of the Act. In the presence of such an alternative remedy, this Court is not inclined to entertain the writ petition. HC-KAR NC: 2026:KHC-D:9 WP No. 108727 of 2025

4.

Accordingly, the writ petition stands dismissed as not maintainable, reserving liberty to the petitioner to avail the statutory remedy before the appropriate authority in accordance with law. The petitioner is at liberty to seek exclusion of the time spent in prosecuting the present writ petition while filing the appeal. JUSTICE K.S.HEMALEKHA EM Ct:VH List No.: 1 Sl No.: 8

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.