BharatTaxGST

Sri Sudhakar S/O Devendra Golasangi vs. The State Of Karnataka

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WP/104320/2025HC KarnatakaGSTCNR KAHC02013708202523 September 2025Bench: SURAJ GOVINDARAJ4 pages
For Petitioner: SRI. SURESH N. KINI AND SRI. N.S. KINI, ADVOCATESFor Respondent: SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R3

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-D:12983 WP No. 104320 of 2025 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 104320 OF 2025 (T-RES) BETWEEN: SRI. SUDHAKAR S/O. DEVENDRA GOLASANGI, AGE: 44 YEARS, OCC. CIVIL CONTRACTOR, R/O. #HOUSE NO. LIG 199, GANDHINAGAR, HUBBALLI, DHARWAD-580 030. …PETITIONER (BY SRI. SURESH N. KINI AND SRI. N.S. KINI, ADVOCATES) AND: 1. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT OF KARNATAKA, BENGALURU-560016. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), DHARWAD DIVISION, DHARWAD. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGST-320, NAVANAGAR, HUBBALLI, DHARWAD-580025. …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 TO R3) Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:12983 WP No. 104320 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I) ISSUE A WRIT IN NATURE OF CERTIORARI OR DIRECTION OR ORDER QUASHING IMPUGNED

ORDER NO.48/2024-25 DATED 23.10.2024, BEARING REFERENCE NO.ACCT/LGSTO- 320/HBL/ITCB/2024-25, PASSED BY THE RESPONDENT NO.3- ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO- 320, NAVANAGAR, HUBBALLI BLOCKING THE INPUT TAX CREDIT OF THE PETITIONER IN THE ELECTRONIC CREDIT LEDGER FOR A PERIOD FROM 2020-21 TO 2023-24, PRODUCED HEREWITH AND MARKED AS ANNEXURE-B.II) ISSUE A WRIT IN NATURE OF CERTIORARI OR DIRECTION OR ORDER QUASHING IMPUGNED ORDER DATED 31.05.2025 PASSED BY THE RESPONDENT NO.2- JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEAL), DHARWAD DIVISION DISMISSING THE APPEAL NO.APL/GST- 849/2024-25 UNDER SECTION 107(11) OF THE GST ACT, 2017, PRODUCED HEREWITH AND MARKED AS ANNEXURE-D, AND CONSEQUENTLY ALLOW THE APPEAL AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THERIN AS UNDER:

ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)

1.

The petitioner is before this Court seeking for the following reliefs: i. Issue a writ in nature of certiorari or direction or order quashing impugned order no.48/2024-25 dated 23.10.2024, bearing reference no.ACCT/LGSTO-320/HBL/ITCB/2024-25, passed by the Respondent No.3-Assistant Commissioner of Commercial Taxes, LGSTO-320, Navanagar, Hubballi blocking the Input Tax Credit of the Petitioner in the Electronic Credit Ledger for a HC-KAR NC: 2025:KHC-D:12983 period from 2020-21 to 2023-24, produced herewith and marked as Annexure-B.

ii. Issue a writ in nature of certiorari or direction or order quashing impugned order dated 31.05.2025 passed by the Respondent No.2-Joint Commissioner Of Commercial Taxes (Appeal), Dharwad Division dismissing the appeal NO.APL/GST-849/2024-25 under section 107(11) of the GST Act, 2017, produced herewith and marked as Annexure-D, and consequently allow the appeal.

iii. Grant such other and further relief’s as deemed just and appropriate in the circumstances, and in the interest of justice and equity.

2.

The grievance of the petitioner is that the Electronic Credit Ledger (ECL) of the petitioner had been blocked without issuing a show cause notice to the petitioner, thereby providing the petitioner an opportunity of placing the true facts on record.

3.

This issue has been considered and dealt with by the Division Bench of this Court in the order dated 02.04.2024 in the case of K-9 Enterprises vs. The State Of Karnataka passed in W.A.No.100425/2023 and other connected matters, wherein it has been HC-KAR NC: 2025:KHC-D:12983 categorically held that a pre-decisional hearing is required to be provided to the assessee.

4.

In that view of the matter, I pass the following: ORDER i. Writ petition is allowed. ii. Certiorari is issued, impugned order dated 23.10.2024 passed by respondent No.3 at Annexure-B and the order dated 31.05.2025 passed by respondent No.2 at Annexure-D, are quashed. iii. Liberty is reserved to the respondents to comply with the direction issued in W.A.No.100425/2023 and connected matters, by issuing a show cause notice and providing pre-decisional hearing to the petitioner before initiating fresh action. (SURAJ GOVINDARAJ) JUDGE

gab CT:PA List No.: 3 Sl No.: 18

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.