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Shri Kallyanarao Tammarao Kulkarni vs. Commercial Tax Officer

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WP/105193/2024HC KarnatakaGSTCNR KAHC02013568202404 April 2025Bench: JYOTI MULIMANI4 pages
For Petitioner: SRI. H.R.KAMBIYAVAR., ADVOCATEFor Respondent: SRI. GANGADHAR.J.M., AAG A/W SMT. KIRTILATA.R.PATIL., HCGP FOR R1-4; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R5-6

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC-D:6048 WP No. 105193 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 105193 OF 2024 (T-RES) BETWEEN: SHRI KALLYANARAO TAMMARAO KULKARNI, BHAVANI ELECTRICALS, AGE. 60 YEARS, OCC. ELECTRICAL CONTRACTOR, VARTAK GALLI, NEAR AYURVEDIC HOSPITAL, JAMAKHANDI-587 301. …PETITIONER (BY SRI. H.R.KAMBIYAVAR., ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER, (ENF)-1, JAMAKHANDI, JAMAKHANDI-587 301, DIST: BAGALKOT. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-430, JAMAKHANDI-587 301, DIST: BAGALKOT. 3. THE DEPUTY COMMISSIONER, OF COMMERCIAL TAXES (AUDIT-2), SUMOULYA SOUDHA, 3RD FLOOR, CLUB ROAD, BELAGAVI-590 001. 4. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560 001. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:6048 WP No. 105193 of 2024 5. THE GST COUNCIL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 6. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY, (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXERCISE AND CUSTOMS, GST POLICY WING, NEW-DELHI-110 001. …RESPONDENTS (BY SRI. GANGADHAR.J.M., AAG A/W SMT. KIRTILATA.R.PATIL., HCGP FOR R1-4; SRI. SHIVARAJ.S.BALLOLI., ADVOCATE FOR R5-6) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Sri.H.R.Kambiyavar., counsel for the petitioner, Sri.Gangadhar.J.M., AAG for respondents 1 to 4 and Sri.Shivaraj S.Ballolli., counsel for respondents 5 and 6 have appeared in person.

2.

The captioned Writ Petition is filed seeking certain reliefs: NC: 2025:KHC-D:6048

3.

Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care.

4.

The assessment orders are made by three different authorities for the same facts and same tax period. AAG submits that a memo has been filed stating that the assessment orders at Annexures-J and R have been withdrawn and the true copies of the withdrawal orders are furnished along with the memo. Hence, he submits that the Writ Petition does not survive as far as the assessment orders at Annexures J and R. The oral submission made by AAG and the memo is placed on record. A perusal of the memo reflects that assessment orders at Annexures-J and R are withdrawn. Hence, Writ of Certiorari cannot be issued to quash Annexures-J and R.

5.

As against the order passed under Section 73(9) read with Rule 142(5) of the KGST/ CGST Act, 2017, there is an NC: 2025:KHC-D:6048 alternate and statutory remedy of filing an appeal under Section 107 of Central Goods and Service Tax Act, 2017. 6. Resultantly, the Writ Petition is disposed of. The petitioner may approach the Competent Authority, if so advised for redressal of his grievance. The Authority may consider the time spent by the petitioner before this Court while entertaining the appeal. All the contentions of the parties are left open. Because of disposal of the Writ Petition, all pending interlocutory applications if any are disposed of and the interim order if any granted by this Court stands discharged. (JYOTI MULIMANI) JUDGE

MRP List No.: 1 Sl No.: 48

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.