M/S National Mineral Development Corporation LTD vs. Union Of INDIA

WP/105385/2024HC KarnatakaGSTCNR KAHC02013898202430 September 2026Bench: ADDL. REGISTRAR JUDICIAL2 pages

For Petitioner: SRI. GAYATRI S R, ADVOCATE

AI SummaryDismissed

Facts

The petitioner, M/s National Mineral Development Corporation Ltd., filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition challenged an order dated 30.10.2023, bearing No. DCCT (AUDIT)/HPT/GST-ADJN/ORDER/2023-24/T-433, issued by the Deputy Commissioner of Commercial Taxes (Audit), Hosapete (Respondent No. 2). The petitioner sought a writ of certiorari to quash this order and a writ of mandamus directing Respondent No. 2 to reconsider the case after providing a sufficient opportunity of being heard. The matter was listed for dismissal. Despite a prior order dated 10.09.2025, office objections remained uncomplied with, leading the Court to infer the petitioner's lack of interest in prosecuting the matter.

Held

The High Court of Karnataka, Dharwad Bench, dismissed the writ petition for non-prosecution. The Court noted that despite a previous order dated 10.09.2025, the office objections had not been complied with by the petitioner. Consequently, the Court inferred that the petitioner was not interested in prosecuting the matter. Therefore, no findings were made on the merits of the challenge to the impugned order dated 30.10.2023, nor were the procedural arguments regarding the opportunity of being heard addressed. The operative direction was solely the dismissal of the petition. No specific sections of the GST Act or Rules were discussed in relation to the dismissal for non-prosecution.

Key Issues

1. Whether the impugned order dated 30.10.2023, issued by the Deputy Commissioner of Commercial Taxes (Audit), is liable to be quashed on the grounds of procedural irregularities and lack of adequate opportunity of being heard to the petitioner? The petitioner argued that the impugned order was passed without providing them with a sufficient opportunity to present their case, thereby violating principles of natural justice. They sought a direction for reconsideration of the matter with a proper hearing. The revenue, represented by the Union of India and the Deputy Commissioner of Commercial Taxes, did not record any specific arguments in the judgment regarding the merits of the petitioner's challenge to the order. The primary issue that led to the dismissal was the non-compliance with office objections and the perceived lack of interest by the petitioner in pursuing the case.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2025:KHC-D:13149 WP No. 105385 of 2024 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105385 OF 2024 (T-RES) BETWEEN: M/S NATIONAL MINERAL DEVELOPMENT CORPORATION LTD., REPRESENTED BY ITS AUTHORISED OFFICER M JAGADIS S/O. PCS MADHURACHARI, AGE: 55 YEARS, DONIMALAI IRON ONRE, DONIMALAI TOWN SHIP, TALUK: SANDUR, DISTRICT BELLARY 583118 GSTIN 29AAACN7325AIZQ …PETITIONER (BY SRI. GAYATRI S R, ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE, ROOM NO 46, NORTH BLOCK, NEW DELHI 110001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) HOSAPETE, 2ND CROSS NEHARU COLONY, HOSAPETE 583203. …RESPONDENTS (COPY OF WP TO R1 IS SERVED) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I. ISSUE WRIT OF CERTIORARI TO QUASH IMPUGNED ORDER DATED 30.10.2023 BEARING NO DCCT (AUDIT)/HPT/GST-ADJN/ORDER/2023-24/T- Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-D:13149 WP No. 105385 of 2024 433 ISSUED BY RESPONDENT NO.2 WHICH IS PRODUCED AT ANNEXURE-D IN THE ENDS OF JUSTICE.II. ISSUE WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.2 TO RE CONSIDER THE CASE OF THE PETITIONER BY PROVIDING SUFFICIENT OPPORTUNITY OF BEING HEARD, IN THE ENDS OF

OR DIRECTION WHICH DEEMS FIT TO GRANT BY THIS HON BLE COURT UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE.

THIS PETITION, COMING ON FOR DISMISSAL THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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

Despite the order dated 10.09.2025, office objections have not been complied with.

It appears that the petitioner is not interested in prosecuting the matter.

The petition is dismissed for non-prosecution. (SURAJ GOVINDARAJ) JUDGE

AM CT:PA List No.: 3 Sl No.: 105

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.