Karnataka High Court
Shri. Bharath Kumar Hegde S/O Shri ... vs Thesecretary To The Government Of ... on 6 August, 2025
Author: S.Sunil Dutt Yadav
Bench: S.Sunil Dutt Yadav
-1-
NC: 2025:KHC-D:9817-DB
WA No. 100001 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 6TH DAY OF AUGUST, 2025
PRESENT
THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV
AND
THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL
WRIT APPEAL NO. 100001 OF 2025 (T-RES)
BETWEEN:
SHRI BHARATH KUMAR HEGDE,
S/O. SHRI SHRIPATI KESHAV HEGDE,
AGED 45 YEARS,
FORMERLY THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES, AUDIT-3, HUBBALLI,
PRESENTLY WORKING AS THE EXECUTIVE OFFICER,
TALUK PANCHAYAT, HAVERI TALUK,
HAVERI DISTRICT-581110.
...APPELLANT
(BY SRI. NARAYAN G. RASALKAR, ADVOCATE)
Digitally signed by
CHANDRASHEKAR AND:
LAXMAN
KATTIMANI
Location: High
Court of Karnataka,
Dharwad Bench
1. THE SECRETARY TO THE GOVERNMENT
OF KARNATAKA, FINANCE DEPARTMENT,
(BUDGET AND RESOURCES), 2ND FLOOR,
VIDHANA SOUDHA, BENGALURU-560001.
2. THE COMMISSIONER OF COMMERCIAL TAXES,
IN KARNATAKA, 1ST FLOOR, VANIJYA TERIGE
KARYALAYA-1, KALIDASA ROAD,
GANDHI NAGAR, BENGALURU-560009.
-2-
NC: 2025:KHC-D:9817-DB
WA No. 100001 of 2025
HC-KAR
3. THE ADDITIONAL COMMISSIONER OF
COMMERCIAL TAXES (REVISION AND RECOVERY),
VANIJYA TERIGE KARYALAYA-1, KALIDASA ROAD,
GANDHI NAGAR, BENGALURU-560009.
4. THE JOINT COMMISSIONER OF COMMERCIAL
TAXES (ADMIN), DIVISIONAL GOODS AND
SERVICES TAX OFFICE, DHARWAD DIVISION,
VANIJYA TERIGE BHAVAN, D. C. OFFICE
COMPOUND, DHARWAD-580001.
5. THE SENIOR AUDIT OFFICER,
RS-1, 1ST FLOOR, A BLOCK, AUDIT BHAVAN,
NEAR M. S. BUILDINGS, BENGALURU 560001.
6. M/S. MEGHA ENGINEERING AND INFRASTRUCTURES
LIMITED, 10, 16TH CROSS ROAD, G. D. PARK
EXTENSION, VYALIKAVAL, KODANDARAMAPURA,
MALLESHWARAM, BENGALURU-560003.
7. THE ASSISTANT COMMISSIONER OF COMMERCIAL
TAXES, AUDIT-3, HUBBALLI,
VANIJYA TERIGE BHAVAN, P.B ROAD,
NAVANAGAR, HUBBALLI-580025.
...RESPONDENTS
(BY SRI. V. S. KALASURMATH, AGA FOR R1 TO R5 AND R7)
THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH
COURT ACT, 1961, PRAYING SET ASIDE THE ORDER DATED 19TH
JULY, 2023 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.
104386 OF 2023 (TRES) BY ALLOWING THIS WRIT APPEAL AND ETC.
THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS
DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV
AND
THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL
-3-
NC: 2025:KHC-D:9817-DB
WA No. 100001 of 2025
HC-KAR
ORAL JUDGMENT
(PER: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV)
The appellant who was the petitioner before the
learned Single Judge has called in question correctness of
the order passed in W.P.No.104386/2023.
2. In terms of the order passed by the learned
Single Judge, the writ petition filed challenging the validity
of the show-cause notice as one being without jurisdiction
and without authority of law came to be rejected while
observing that the substantive remedy could be obtained
by way of appropriate proceedings before the Karnataka
State Administrative Tribunal ('KAT', for short). Learned
counsel for the petitioner strenuously contends that this is
a matter of importance and requires to be taken up by this
Court as show-cause notice relates to certain functions of
the officer as a quasi judicial authority.
3. While we notice the contention, however, we
feel it appropriate that the petitioner be relegated to avail
NC: 2025:KHC-D:9817-DB
HC-KAR
of the substantive remedy before the KAT as observed by
the learned Single Judge.
4. In light of the urgency pleaded if application is
filed before the KAT, same to be taken up. All contentions
of the petitioner as raised herein may be looked into
appropriately. Accordingly, appeal is disposed off.
5. In view of disposal of appeal, pending
interlocutory applications, if any do not survive for
consideration. All contentions are kept open.
Sd/-
(S.SUNIL DUTT YADAV)
JUDGE
Sd/-
(VIJAYKUMAR A.PATIL)
JUDGE
CLK /CT-AN
