Sri G Suresh S/O vs. Principal Commissioner

- 1 - HC-KAR NC: 2025:KHC-D:12208 WP No. 105222 of 2022 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 16TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105222 OF 2022 (T-RES) BETWEEN: SRI G.SURESH AGED ABOUT 48 YEARS, OCCUPATION: CONTRACTOR R/AT PATEL CAMP,CHELLUR-POST, GANGAVATHI TALUK KOPPAL DISTRICT-582 231. …PETITIONER (BY SRI H.R.KAMBIYAVAR, ADVOCATE) AND: 1. PRINCIPAL COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, QUEENS ROAD, BENGALURU-560 001. 2. THE COMMISSIONER OF GST AND CENTRAL EXCISE BELAGAVI, NO. 71, CLUB ROAD, BELAGAVI-590 001. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO, ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI, QUASHING THE IMPUGNED ORDER DATED 31.12.2021, PASSED BY THE RESPONDENT NO.2, PASSED IN C.NO.V/SER/15/ 81/2020. ADJN/3068 VIDE ANNEXURE-D AND ISSUE WRIT OF CERTIORARI TO QUASH THE IMPUGNED RECOVERY PROCEEDINGS INITIATED UPON THIS PETITIONER, VIDE IMPUGNED ORDER ANNEXURE-D IN RESPECT OF ASSESSMENT YEAR 2015-16 AND ISSUE WRIT OF MANDAMUS OR WRIT OF DIRECTION TO THE RESPONDENT AUTHORITIES TO REFRAIN Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:12208 WP No. 105222 of 2022 FROM FURTHER INITIATING RECOVERY PROCEEDINGS AGAINST THE PETITIONER IN RESPECT OF THE IMPUGNED ORDER ANNEXURE-D AND ISSUE WRIT OF PROHIBITION, NOT TO INITIATE RECOVERY PROCEEDINGS, DIRECTING THE RESPONDENT AUTHORITIES TO REFRAIN FROM INITIATING RECOVERY PROCEEDINGS AGAINST THE PETITIONER VIDE IMPUGNED ASSESSMENT ORDERS ANNEXURE-D, IN RESPECT OF ASSESSMENT YEAR 2015-16. THIS PETITION, COMING ON FOR DISMISSAL, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: