Karnataka High Court
Shri Rajeev Damodar Joshi vs Union Of India on 25 February, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
-1-
NC: 2025:KHC-D:3822
WP No. 105993 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 25TH DAY OF FEBRUARY, 2025
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO. 105993 OF 2023 (T-RES)
BETWEEN:
SHRI RAJEEV DAMODAR JOSHI
AGE: MAJOR, OCC: BUSINESS,
NO.13, NO.45, NEAR PRAGATI HOSPITAL,
VIDHYA NAGAR, ANGOL,
BELGAUM-590006.
...PETITIONER
(BY SRI ANIRUDH R J NAYAK, ADVOCATE)
AND:
1. UNION OF INDIA
REPRESENTED BY
THE REVENUE SECRETARY MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NEW DELHI-110001.
2. THE ASSISTANT COMMISSIONER,
ASHPAK
CENTRAL TAX AND CENTRAL EXCISE,
KASHIMSA
MALAGALADINNI BELGAVI CITY DIVISION NO.17,
Digitally signed by
CLUB ROAD, BELAGAVI-590001.
...RESPONDENTS
ASHPAK KASHIMSA
MALAGALADINNI
Location: High Court of
Karnataka, Dharwad
Bench
Date: 2025.02.28
12:41:38 +0530 (BY SRI M.B.KANAVI, CGSC FOR R1,
SRI GIRISH S. HULAMANI, ADVOCATE FOR R2)
THIS WP IS FILED UNDER ARTICLE 226, 227 OF THE
CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF
CERTIORARI, OR A WRIT OR ORDER OR DIRECTION IN THE NATURE
OF WRIT OF CERTIORARI AND SET ASIDE THE ORDER-IN-ORIGINAL
VIDE NO. BEL/EXCUS/000/BEL/CITY/AC/GS/66/2022-23 DATED 19-
07-2022, ENCLOSED AS ANNEXURE-G PASSED BY RESPONDENT
NO.2 AS BAD IN LAW AND ISSUE A WRIT OF CERTIORARI, OR A
WRIT OR ORDER OR DIRECTION IN THE NATURE OF WRIT OF
CERTIORARI AND TO HOLD THAT THE ORDER-IN-ORIGINAL NO.
BEL/EXCUS/000/BEL/CITY/AC/GS/66/2022-23 DATED 19-07-2022,
-2-
NC: 2025:KHC-D:3822
WP No. 105993 of 2023
PASSED BY ASSISTANT COMMISSIONER CTCE, BELAGAVI
(RESPONDENT NO.2) ENCLOSED AS ANNEXURE-G WAS PASSED
WITHOUT THE AUTHORITY OF LAW AND ISSUE A WRIT OF
MANDAMUS OR A WRIT OR ORDER OR DIRECTION IN THE NATURE
OF WRIT MANDAMUS BY ORDERING THE RESPONDENT NO. 2 TO
NOT TO COLLECT OR DEMAND ANY TAX, INTEREST AND PENALTY
FROM THE PETITIONER.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING,
THIS DAY, THE COURT MADE THE FOLLOWING :
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
1. The petitioner is before this Court seeking for the
following reliefs:
(a) A writ of certiorari, or a writ or order or
direction in the nature of writ of certiorari and set
aside the order-in-original vide No.
BEL/EXCUS/000/BEL/CITY/AC/GS/66/2022-23 dated
19-07-2022, enclosed as Annexure-G passed by
respondent no.2 as bad in law and
(b) Issue a writ of certiorari, or a writ or order or
direction in the nature of writ of certiorari and to hold
that the order-in-original NO.
BEL/EXCUS/000/BEL/CITY/AC/GS/66/2022-23 dated
19-07-2022, passed by assistant commissioner CTCE,
Belagavi (respondent no.2) enclosed as Annexure-G
was passed without the authority of law and
(c) Issue a writ of mandamus or a writ or order or
direction in the nature of writ mandamus by ordering
the respondent no. 2 to not to collect or demand any
tax, interest and penalty from the petitioner.
2. The submission of the learned counsel for the
petitioner is that the lis in the matter is covered by a
Judgment of the coordinate bench of this Court dated
NC: 2025:KHC-D:3822
03.07.2024 passed in Writ Petition No.11154 of 2023
(T-IT) and connected matters.
3. The learned counsel for the respondents No.2 and 3
also confirms the said submission.
4. The coordinate bench of this Court in the above said
Judgement held in paragraph No.13 as under :
13. Accordingly, the following :
ORDER
In light of observations made above, the writ
petitions relating to challenge to show-cause notice,
such matters will stand relegated to the officers to
be designated in terms of the observations made in
para 8 above, at the same stage. Accordingly, such
of the petitions at Sl.No.1 to 5 in Column No.1 of
the table relating to challenge to show-cause notice
are disposed off.
Insofar as such writ petitions as detailed in
Column 2 of the table relating to challenge to
Orders-in-Original, in light of the discussion made
above, the Orders-in-Original stand set aside and
the matters are relegated to the Officers to be
designated to be reconsidered from stage of show-
cause notice. Accordingly, such of the petitions at
Sl.No.1 to 35 in Column No.2 of the table relating
to challenge to Orders-in-Original are disposed off.
The petitioners who are now relegated before
the authorities concerned are at liberty to file their
pleadings within a reasonable time as may be fixed
by the Officers concerned. Wherever the matters
are pending in appeal in light of the arrangement
that is made, petitioners to file a memo for
withdrawal of appeal and accordingly, the orders-in-
NC: 2025:KHC-D:3822
original in question would also receive the same
treatment, i.e. be set aside as per the directions
made above.
Wherever demands have been made
pursuant to the impugned orders, such proceedings
are also set aside."
5. In that view of the matter, I pass the following :
ORDER
Writ petition is disposed off in terms of
the above said judgement of a coordinate
bench of this Court. Accordingly, the
impugned order dated 19.07.2022 passed
by the 2nd respondent in No.BEL/EXCUS/
000/BEL/CITY/AC/GS/66/2022-23 vide
Annexure-G is quashed.
Sd/-
(SURAJ GOVINDARAJ)
JUDGE
CKK
CT:GSM
