M/S. Siri Kanakadurgha Agencies vs. State Of Karnataka

- 1 - HC-KAR NC: 2025:KHC-D:13143 WP No. 105084 of 2024 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105084 OF 2024 (T-RES) BETWEEN: M/S. SIRI KANAKADURGHA AGENCIES REPRESENTED BY ITS PARTNER, SRI. GUTTU RAMU, AGED ABOUT 71 YEARS, SHOP NO. 2, ASKANI EMERALD, BEHIND NANDI SCHOOL, CONTONMENT, BELLARY-583104. …PETITIONER (BY SRI. RAGHAVENDRA B HANJER, ADVOCATE) AND: 1. STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, MINISTRY OF REVENUE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE-560001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, 1ST MAIN, GANDHINAGAR, BANGLORE-560009 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1) VANIJYA THERIGE BHAVAN, 6TH MAIN, RAGHAVENDRA COLONY, ANANTAPUR, BELLARY-583101. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-D:13143 WP No. 105084 of 2024 4. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, DGSTO, VANIJYA THERIGE BHAVANA, A BLOCK, DEVARAJ ARAS LAYOUT, DAVANAGERE-577006. …RESPONDENTS THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE A WRIT OR DIRECTION IN THE NATURE OF CERTIORARI QUASHING THE IMPUGNED SHOW CAUSE NOTICE THE SHOW CAUSE NOTICE BEARING NO. DCCT (A)-1/BLY/GST-SCN-2023-24/T DATED. 21- 12-2023 ISSUED BY THE 3RD RESPONDENT (ANNEXURE-A) AND THE EX PARTE ORDER BEARING NO. DCCT(A)-1/BLY/DRC- 07/2023-24/T DATED. 26-03-2024 ALONG WITH SUMMARY OF THE ORDER BEARING REFERENCE NO. ZD290324070777Y DATED. 26-03-2024 PASED IN FORM GST DRC-07 (ANNEXURE- B) PASSED BY THE 4TH RESPONDENT AND ETC. THIS PETITION, COMING ON FOR DISMISSAL THIS DAY, ORDER WAS MADE THEREIN AS UNDER: