Karnataka High Court
Shri. Shivabasappa Mahalingappa ... vs The Union Of India on 25 February, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
-1-
NC: 2025:KHC-D:3777
WP No. 106482 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. 106482 OF 2023 (T-TAR)
BETWEEN:
SHRI. SHIVABASAPPA MAHALINGAPPA BUDIHAL
TMC NO. 60, SHIVABHODARANG,
GOKAK, MUDALGI-591312.
REPRESENTED BY ITS PROPRIETOR,
SHRI. SHIVABASAPPA MAHALINGAPPA BUDIHAL
...PETITIONER
(BY SRI. ANIRUDH R J NAYAK, ADVOCATE)
AND:
1. THE UNION OF INDIA
REPRESENTED BY ITS SECRETRY,
MINISTRY OF FINANCE,
NORTH BLOCK,
NEW DELHI.
2. THE MINISTRY OF FINANCE GOVERNMENT OF INDIA
REP. BY ITS SECRETARY MF (DR)
NEW DELHI-110011.
ASHPAK
KASHIMSA
MALAGALADINNI
3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX
Digitally signed by
ASHPAK KASHIMSA
MALAGALADINNI
BENGALURU WEST COMMISSIONERATE,
Location: High Court of
Karnataka, Dharwad
Bench
Date: 2025.02.28
1ST FLOOR, BMTC BUS STAND,
12:41:38 +0530
KANAKAPURA ROAD,
BANASHANKARI,
BANGALORE-560070.
4. THE ASSISTANT COMMISSIONER OF CENTRAL GST
AND CENTRAL EXCISE
BELGAVI RURAL DIVISION,
NO.71, CLUB ROAD,
BELAGAVI-590001.
...RESPONDENTS
(BY SRI M.B.KANAVI, CGSC FOR R1-2,
-2-
NC: 2025:KHC-D:3777
WP No. 106482 of 2023
SRI GIRISH S. HULAMANI, ADVOCATE FOR R3-4)
THIS WP IS FILED UNDER ARTICLE 226 AND 227 OF THE
CONSTITUTION, PRAYING TO ISSUE A WRIT OF CERTIORARI OR
SUCH OTHER WRIT, ORDER OR DIRECTION AS THIS HON BLE
COURT MAY DEEM FIT, QUASHING ORDER-IN-ORIGINAL SL. NO.
BEL-EXCUS-000-DIV-RURAL-AC-RK-28-2022-23 (ST) AND DIN-
20221157TC000055205E DATED. 14-11-2022 IN ANNEXURE-C
PASSED BY ASSISTANT COMMISSIIONER, AS BEING ILLEGAL AND
UNTENABLE IN LAW, IN THE FACTS AND CIRCUMSTANCES OF THE
INSTANT CASE AND ISSUE A WRIT OF MANDAMUS, OR SUCH OTHER
WRIT, ORDER OR DIRECTION, AS THIS HON BLE COURT MAY DEEM
FIT AND PROPER, IMPUGNED ORDER i.e., ORDER - IN - ORIGINAL
SL. NO-BEL-EXCUS-000-DIV-RURAL-AC-RK-28-2022-23 (ST) AND
DIN 20221157TC000055205E DATED. 14-11-2022 HOLDING ILLEGAL
AND DECLARING THAT THE ORDER-IN-ORIGINAL SL. NO. BEL-
EXCUS-000-DIV-RURAL-AC-RK-28-2022-23 (ST) AND DIN-
20221157TC000055205E DATED 14-11-2022 IN ANNEXURE-C
PASSED BY THE RESPONDENT NO.4 IS IN CONTRAVENTION OF THE
PRINCIPLES OF NATURAL JUSTICE, IN THE FACTS AND
CIRCUMSTANCES OF THE CASE.
THIS PETITION, COMING ON FOR FINAL 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,
NC: 2025:KHC-D:3777
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
03.07.2024 passed in Writ Petition No.11154 of 2023
(T-IT) and connected matters.
3. The learned counsel for the respondents No.3 and 4
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
NC: 2025:KHC-D:3777
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-
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 14.11.2022 passed
by the 4th respondent in No.BEL/EXCUS/
000/DIV/RURAL/AC/RK/28/2022-23(ST)
NC: 2025:KHC-D:3777
and DIN-20221157TC000055205E vide
Annexure-C is quashed.
Sd/-
(SURAJ GOVINDARAJ)
JUDGE
CKK
CT:GSM
