The Deputy Director vs. M/S Durgambika Traders

WA/100379/2023HC KarnatakaGSTCNR KAHC02009881202308 April 2025Bench: S G PANDIT,C.M. POONACHA3 pages

For Respondent: SRI. SANDEEP HUILGOL, MS. BHAVANA B. TANISHQ, KASHYAP, PREETHAM JUDE CORREA ADVs., FOR R1 SRI. M.M. KHANNUR, AGA FOR R2; SRI. M.B. KANAVI, ADVOCATE FOR R3

AI SummaryRemanded

Facts

This matter concerns a Writ Appeal filed before the High Court of Karnataka, Dharwad Bench, by the Deputy Director, Directorate General of GST Intelligence, and other GST authorities. The appeal was filed against an interim order dated May 18, 2023, passed by a learned Single Judge in W.P. No. 103179/2023. The respondent in the appeal was M/s Durgambika Traders, a proprietary concern, along with the Station House Officer, Lingasugur Police Station, and the Union of India. The appellants sought to set aside the interim order. However, during the pendency of the writ appeal, the appellants' counsel submitted that the interim order had been complied with.

Held

The High Court of Karnataka, Dharwad Bench, held that the Writ Appeal had become infructuous. The Court noted the submission made by the learned counsel for the appellants, Sri. Girish S. Hulmani, that the appeal was filed against an interim order dated May 18, 2023, and that during the pendency of the writ appeal, the said interim order had been complied with. Consequently, the counsel submitted that the writ appeal would not survive for consideration. Placing the submission of the appellants' counsel on record, the Court disposed of the writ appeal as having become infructuous. No specific findings were made on the merits of the original interim order or the underlying GST dispute.

Key Issues

1. Whether the Writ Appeal filed against an interim order survives for consideration when the interim order has been complied with during the pendency of the appeal. The appellants, represented by Sri. Girish S. Hulmani, argued that the appeal was filed against an interim order. They submitted that during the pendency of the writ appeal, the interim order has been complied with, rendering the appeal infructuous. The respondents, including M/s Durgambika Traders, did not present any arguments on this specific point as the appeal was disposed of based on the submission of the appellants' counsel.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC-D:6193-DB WA No. 100379 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 8TH DAY OF APRIL, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT APPEAL NO.100379 OF 2023 (T-RES) BETWEEN: 1. THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GST INTELLIGENCE, BELAGAVI ZONAL UNIT, BELAGAVI, SHRI LAXMI COMPLEX, NO.4855/83, SADASHIV NAGAR, 1ST CROSS, APMC ROAD, BELAGAVI-590019. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAXES AND CENTRAL EXCISE, BELLARY DIVISION-3, 3RD FLOOR, BASAVA ARCADE, 2ND CROSS, GANDHINAGAR, BELLARY 583103. 3. THE ADDITIONAL COMMISSIONER OF CENTRAL TAXES, BELAGAVI, OFFICE OF THE COMMISSIONER OF CENTRAL TAXES (APPEALS), BELAGAVI, APPEALS COMMISSIONERATE 71, CLUB ROAD, BELAGAVI 590001. …APPELLANTS (BY SRI. GIRISH HULMANI, ADVOCATE) ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - NC: 2025:KHC-D:6193-DB WA No. 100379 of 2023 AND: 1. M/S DURGAMBIKA TRADERS, A PROPRIETARY CONCERN REP HEREIN BY ITS PROPRIETOR, MR. MAHANTESHA VINAYAKA, HAVING ADDRESS AT SHOP NO.8, APMC YARD, DAVANAGERE ROAD, JAGALUR 577528 AND ALSO AT 251/1, BHARMOJIGALLI, GANESH RAO CIRCLE, SHIVAJINAGARA, DAVANAGERE 577001. 2. THE STATION HOUSE OFFICER LINGASUGUR POLICE STATION, LINGASUGUR, RAICHUR 584112. 3. THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI 110001. …RESPONDENTS (BY SRI. SANDEEP HUILGOL, MS. BHAVANA B. TANISHQ, KASHYAP, PREETHAM JUDE CORREA ADVs., FOR R1 SRI. M.M. KHANNUR, AGA FOR R2; SRI. M.B. KANAVI, ADVOCATE FOR R3) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO, SET ASIDE THE INTERIM ORDER PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.103179/2023 (T-RES) DATED 18/05/2023 & ETC. THIS WRIT APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2025:KHC-D:6193-DB WA No. 100379 of 2023 CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA

ORAL ORDER (PER: THE HON'BLE MR. JUSTICE S G PANDIT)

Sri. Girish S. Hulmani, learned counsel appearing for the appellants fairly submits that this writ appeal is filed against the interim order dated 18.05.2023 passed in W.P.No.103179/2023 and, during the pendency of the writ appeal, the interim order is complied. Hence, he submits that the writ appeal would not survive for consideration. Submission of the appellants’ counsel is placed on record.

Writ appeal is disposed of as having become infructuous. (S G PANDIT) JUDGE (C.M. POONACHA) JUDGE

KMS LIST NO.: 1 SL NO.: 9

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.