Full Judgment Text
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NC: 2026:KHC-K:3462
WP No. 201527 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA
KALABURAGI BENCH
ST
DATED THIS THE 21 DAY OF APRIL, 2026
BEFORE
THE HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY
WRIT PETITION NO. 201527 OF 2026 (T-RES)
BETWEEN:
M/S VEERABHADRESHWAR AGRO
HEBBAL, MUDDEBIHAL,
VIJAYAPUR 586213
REPRESENTED BY ITS PROPRIETOR
SHAMARAO S/O VENKATESH KULKARNI
…PETITIONER
(BY SRI SANDEEP VIJAYKUMAR AND
SRI B.N. MAHESH CHANDU, ADVOCATES)
AND:
1. THE DEPUTY COMMISSIONER OF COMMERCIAL
TAXES (AUDIT)-2
DEPARTMENT OF COMMERCIAL TAXES,
AFZALPUR TAKKE
VIJAYAPUR 586102
2.
THE JOINT COMMISSIONER OF COMMERCIAL TAXES
(APPEALS)
DEPARTMENT OF COMMERCIAL TAXES
BELAGAVI DIVISION
BELAGAVI 590019
3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES
(ADMIN) DEPARTMENT OF COMMERCIAL TAXES
Digitally signed by
SWETA
KULKARNI
Location: HIGH
COURT OF
KARNATAKA
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NC: 2026:KHC-K:3462
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BELAGAVI DIVISION
BELAGAVI-590019
…RESPONDENTS
(BY SRI MALLIKARJUN SAHUKAR, AGA FOR R1 TO R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, A)
ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF
CERTIORARI TO QUASH THE ORDER DATED 30-05-2023
BEARING NO. DCCT/AUDIT-2/VJP/2023-24/B-83 PASSED BY
ST
THE 1 RESPONDENT PRODUCED ANNEXURE-B, THEREBY TO
REMIT THE MATTER BACK TO THE RESPONDENT TO THE STAGE
OF REPLY TO THE SHOW CAUSE NOTICE; (B) ISSUE A WRIT
OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO
QUASH THE ORDER DATED 24/12/2025 PASSED IN APPEAL
ND
NO. GST-175/2023-24/B-1401 PASSED BY THE 2
RESPONDENT PRODUCED ANNEXURE-C; C) ISSUE A WRIT OR
SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO
QUASH THE ORDER DATED 30-05-2023 BEARING NO.
ST
DCCT/AUDIT-2/VJP/023-24/B-84 PASSED BY THE 1
RESPONDENT PRODUCED ANNEXURE-D THEREBY TO REMIT
THE MATTER BACK TO THE RESPONDENT TO THE STAGE OF
REPLY TO THE SHOW CAUSE NOTICE; D) ISSUE A WRIT OR
SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO
QUASH THE ORDER DATED 24-12-2025 PASSED IN APPEAL
ND
NO.GST-176/2023-24/B-1400 PASSED BY THE 2
RESPONDENT PRODUCED ANNEXURE-E; E) ISSUE A WRIT OR
SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO
QUASH THE ORDER DATED 24-08-2023 BEARING NO.
ST
DCCT/AUDIT-2/VJP/23-24/B-297 PASSED BY THE 1
RESPONDENT PRODUCED ANNEXURE-G, THEREBY TO REMIT
THE MATTER BACK TO THE RESPONDENT TO THE STAGE OF
REPLY TO THE SHOW CAUSE NOTICE; F) ISSUE A WRIT OR
SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO
QUASH THE ORDER DATED 24-12-2025 PASSED IN APPEAL
NO. GST-177/2023-24/B-1399 PASSED BY THE 2ND
RESPONDENT PRODUCED ANNEXURE-H; G) PASS SUCH OTHER
ORDERS AS THIS COURT DEEMS FIT TO GRANT IN THE
INTEREST OF JUSTICE AND EQUITY.
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THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE S.VISHWAJITH SHETTY
ORAL ORDER
Petitioner is before this Court under Articles 226 and
227 of the Constitution of India seeking for the following
reliefs:
“a) Issue a writ or such other order in the nature of
certiorari to quash the order dated 30-05-2023
bearing no. DCCT/AUDIT-2/VJP/2023-24/B-83
st
passed by the 1 respondent produced Annexure-B,
thereby to remit the matter back to the respondent
to the stage of reply to the show cause notice;
(b) Issue a writ or such other order in the nature of
certiorari to quash the order dated 24/12/2025
passed in appeal no.GST-175/2023-24/B-1401
nd
passed by the 2 respondent produced Annexure-C;
c) Issue a writ or such other order in the nature of
certiorari to quash the order dated 30-05-2023
bearing no. DCCT/AUDIT-2/VJP/023-24/B-84 passed
st
by the 1 respondent produced Annexure-D thereby
to remit the matter back to the respondent to the
stage of reply to the show cause notice;
d) Issue a writ or such other order in the nature of
certiorari to quash the order dated 24-12-2025
passed in appeal no.GST-176/2023-24/B-1400
nd
passed by the 2 respondent produced Annexure-E;
e) Issue a writ or such other order in the nature of
certiorari to quash the order dated 24-08-2023
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bearing no. DCCT/AUDIT-2/VJP/23-24/B-297 passed
st
by the 1 respondent produced Annexure-G, thereby
to remit the matter back to the respondent to the
stage of reply to the show cause notice;
f) Issue a writ or such other order in the nature of
certiorari to quash the order dated 24-12-2025
passed in appeal No.GST-177/2023-24/B-1399
nd
passed by the 2 respondent produced Annexure-H;
g) Pass such other orders as this court deems fit to
grant in the interest of justice and equity.”
2. Heard the learned counsel for the parties.
3. Learned counsel for the petitioner submits that
the question that arises for consideration in this writ
petition has been already considered by the co-ordinate
bench of this Court in the case of M/s. Presidency
Builders and Developers Vs. The Deputy Commissioner of
Commercial Taxes and Another passed in
W.P.No.28539/2025 disposed of on 10.11.2025 and in
the case of M/s. Rajapur Minerals vs. The Deputy
Commissioner of Commercial Taxes and others in
W.P.No.100290/2026 disposed of on 25.02.2026 . Under
the circumstances, this writ petition may also be disposed
of in terms of the said order.
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4. Learned Additional Government Advocate, who
has appeared on behalf of respondents, does not dispute
the aforesaid submission made by learned counsel for the
petitioner.
5. Under the circumstances, I am of the opinion
that this writ petition needs to be disposed of in terms of
the orders passed in the case of M/s. Presidency Builders
and Developers (supra) which was followed by another co-
ordinate bench of this Court in the case of M/s. Rajapur
Minerals (supra)i.e. in W.P.No.100290/2026 disposed of
on 25.02.2026 . Accordingly, the following:
ORDER
(i) The Writ Petition is allowed .
(ii) The impugned orders at Annexures-B, C
and D dated 30.05.2023, 24.12.2025 and
30.05.2023 respectively passed by
respondent No.1 and the impugned orders
at Annexures-E, G and H dated 24.12.2025,
24.08.2023 and 24.12.2025 respectively
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passed by respondent No.2 are hereby
quashed.
(iii) The matter is remitted to respondent No.3
namely Joint Commissioner of Commercial
Tax (Administration), who shall assign the
matter to the proper officer other than
respondent No.1 for fresh adjudication
under Section 73 of the KGST Act.
(iv) The matter shall be re-considered from the
stage of the reply submitted by the
petitioner to the show-cause notice.
(v) Liberty is reserved to the petitioner to file
additional reply, documents and written
submission.
(vi) The concerned officer shall afford
reasonable opportunity of hearing and pass
a reasoned order in accordance with law.
(vii) Petitioner shall appear before respondent
No.3 on 11.05.2026 without waiting for any
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further notice. Failure to appear on the
said date shall result in automatic recall of
this order.
Sd/-
(S.VISHWAJITH SHETTY)
JUDGE
SWK
List No.: 1 Sl No.: 25