BharatTaxGST

M/S Udayshivakumar vs. Deputy Commissioner Of Commercial Taxes

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WP/105375/2025HC KarnatakaGSTCNR KAHC02014768202505 August 2025Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SRI. NAVEEN G.S, ADVOCATEFor Respondent: SRI. SHARAD V. MAGADUM., AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-D:9793 WP No. 105375 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 5TH DAY OF AUGUST 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.105375 OF 2025 (T-RES) BETWEEN: M/S UDAYSHIVAKUMAR A REGISTRED PARTNERSHIP FIRM OFFICE AT NO.189/2, AND 3/2, PLOT NO.12, BASAVANAGAR, GOKAK,BELAGAVI-591307 (REP BY ITS PARNTER SRI. UDAYSHIVAKUMAR) …PETITIONER (BY SRI. NAVEEN G.S,ADVOCATE) AND: DEPUTY COMMISSIONER OF COMMERCIAL TAXES COMMERCIAL TAXES DEPARTMENT, (AUDIT)-2, SUMOULYASOUDHA 3RD FLOOR, CLUB ROAD, BELAGAVI – 590 001. …RESPONDENT (BY SRI. SHARAD V. MAGADUM., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OR SUCH OTHER ORDER PASSED BY THE RESPONDENT UNDER SECTION 73(9) OF KGST/CGST ACT 2017 FOR THE TAX PERIOD 2020-21, DATED 18.01.2025, BEARING REFERENCE NO. ZD290125068769R-763 PRODUCED AS ANNEXURE-C AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:9793 WP No. 105375 of 2025

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

1.

Learned AGA accepts notice for respondents No.The petitioner is before this Court seeking for the following reliefs: i. Issue a writ or such other order in the nature of Certiorari to quash/set aside the order passed by the Respondent under Section 73(9) of KGST/CGST Act 2017 for the Tax period 2020-21, dated 18.01.2025, bearing Reference No. ZD290125068769R-763 produced as Annexure-C;

ii. Issue a writ or such other order in the nature of Certiorari to quash/set aside the order passed by the Respondent under Section 73(9) of KGST/CGST Act 2017 for the Tax Period 2021-22 dated 18.01.2025, bearing Reference No. ZD290125068899M-764 produced as Annexure-D and;

iii. Issue a writ or such other order in the nature of Certiorari to quash/set aside the order passed by the Respondent under Section 73(9) of KGST/CGST Act 2017 for the Tax Period 2022-23 dated 18.01.2025, bearing Reference No. ZD290125068969N-765 produced as Annexure-E and;

iv. Issue a writ or such other order in the nature of Certiorari to quash/set aside the order passed by the Respondent under Section 73(9) of KGST/CGST Act 2017 for the Tax Period 2023-24 dated HC-KAR NC: 2025:KHC-D:9793 WP No. 105375 of 2025

18.01.

2025, bearing Reference No. ZD2901250690496-766 produced as Annexure-F and;

v. Pass such other orders as this Hon’ble Court deems fit in the interest of justice and equity.

2.

Once earlier when the petitioner had approached this Court challenging similar orders passed under Subsection (9) of Section 73 of the KGST/CGST Act, 2017, this Court vide order dated 28.01.2025 passed in W.P. No.107760/2024 [M/S UDAYSHIVAKUMAR -vs- THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT 2] had relegated the petitioner to the appeal remedy which is available.

3.

In that view of the matter, similar orders would have to be passed in the present matter. Hence, reserving such liberty to the petitioner to urge all the contentions in the appeal if so filed by the petitioner, the petition stands dismissed. (SURAJ GOVINDARAJ) JUDGE LN/List No.: 1 Sl No.: 76

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.