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Karnataka High Court
Shri. Prasanna Marutirao Sindhe Sole ... vs The State Of Karnataka on 16 March, 2026
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NC: 2026:KHC-D:4056
WP No. 101744 of 2026
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 16TH DAY OF MARCH, 2026
BEFORE
THE HON'BLE MS. JUSTICE JYOTI M
WRIT PETITION NO. 101744 OF 2026 (T-RES)
BETWEEN:
SHRI. PRASANNA MARUTIRAO SINDHE,
SOLE PROPRIETOR OF M/S. PAVAN STEELS,
NEAR MAHARAJA HOTEL, G FLOOR,
VIDYAGIRI BYPASS ROAD,
BAGALKOT-587 101,
(REPRESENTED BY ITS SOLE PROPRIETOR,
SHRI PRASANNA MARUTIRAO SINDHE,
AGE. 46 YEARS)
... PETITIONER
(BY SRI. PRAMOD.S.YADAWAD, ADVOCATE)
AND:
1. THE STATE OF KARNATAKA,
REPRESENTED BY ITS SECRETARY,
FINANCE DEPARTMENT,
VIDHANA SOUDHA,
Digitally signed by BENGALURU-560 001.
PREMCHANDRA
MR
Location: HIGH
COURT OF
KARNATAKA
2. THE DEPUTY COMMISSIONER
OF COMMERCIAL TAXES AUDIT,
VANIJYA TERIGE BHAVAN,
BAGALKOT-587 103.
... RESPONDENTS
(BY SMT. NANDINI.B.SOMAPUR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.
THIS WRIT PETITION IS LISTED FOR PRELIMINARY
HEARING, THIS DAY, AN ORDER IS MADE AS UNDER:
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NC: 2026:KHC-D:4056
WP No. 101744 of 2026
HC-KAR
ORAL ORDER
Sri.Pramod S.Yadawad., counsel for the petitioner and
Smt.Nandini B.Somapur., AGA for the respondents have
appeared in person.
2. Though the petition is listed for preliminary hearing,
with consent, it is heard finally.
3. The Writ Petition is filed seeking the following reliefs:
"a) Issue a writ of Certiorari or any other appropriate
writ, order quashing the impugned order dated 28-02-2025
passed under Section 73(9) of the CGST/KGST Act, 2017,
bearing RFN: ZD2902251214798 alongwith attachment
passed by the Respondent No.2 i.e. Deputy Commissioner
of Commercial Taxes (Audit), Bagalkote vide ANNEXURE-C
as being illegal, time-barred, without jurisdiction and
violative of principles of natural justice;
b) Quash the consequential recovery proceedings,
including Form GST DRC-13 bearing Ref.
No.DCCT(A)BGK/DRC-13/2025-26/B-759 dated 07-11-2025
vide ANNEXURE-D issued by the Deputy Commissioner of
Commercial Taxes (Audit), Bagalkote, and direct the
Respondent to lift the attachment of the Petitioner's Canara
bank Account No.08021250000034, IFSC: CNRB0010802
Branch Bagalkote account forthwith;
c) Declare that the impugned order having been passed
beyond the statutory limitation period prescribed under
Sections 73(10) of the CGST/KGST Act, 2017 does not exist
in the eyes of law and unenforceable;
d) Issue a writ of Mandamus directing the Respondent
no.2 not to take any coercive steps pursuant to the
impugned order against the Petitioner;
NC: 2026:KHC-D:4056
HC-KAR
e) Grant such other and further reliefs as this Hon'ble
Court may deem fit in the facts and circumstances of the
case, in the interest of justice and equity."
4. Counsel for the respective parties urged several
contentions. Heard the arguments and perused the Writ papers
with care.
5. As against the order passed by the Deputy
Commissioner of Commercial Taxes, there is an alternate and
statutory remedy of filing an appeal under Section 107 of
Karnataka Goods and Service Tax Act, 2017. Hence, I decline to
exercise power under writ jurisdiction.
6. Resultantly, the Writ Petition is disposed of. The
petitioner may approach the appropriate forum seeking redressal
of his grievance, if so advised and if the law permits.
Sd/-
(JYOTI M)
JUDGE
RH
LIST NO.: 1 SL NO.: 19
