- 1 - HC-KAR NC: 2025:KHC-K:3420 WP No. 201476 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 26TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.201476 OF 2025 (T-RES) BETWEEN: ABDUKLRAZAK S/O MEHEBOOB SAB METI, AGED ABOUT: 45 YEARS, R/AT KARADI GARDEN SAKAF ROZA, VIJAYAPURA-586101. …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR, ADVOCATE) AND: DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-1), OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, AFZALPUR TAKKE, VIJAYAPUR-586102. …RESPONDENT (BY SRI. MALLIKARJUN SAHUKAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH THE ORDER DATED 24-06-2024 BEARING NO.DCCT(A)- 1/VJP/GST-DRC-07/2024-25/B PASSED BY THE RESPONDENT PRODUCED ANNEXURE-D. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by SHIVALEELA DATTATRAYA UDAGI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:3420 WP No. 201476 of 2025 CORAM: HON'BLE MR. JUSTICE M.I.ARUN ORAL ORDER (PER: HON'BLE MR. JUSTICE M.I.ARUN) The petitioner has challenged the order passed under Sections 73(9), 122(2) & 50 of the IGST/CGST/KGST Act, 2017. It is seen that the petitioner is having right of appeal under Section 107 of the CGST/KGST Act. For that reason, reserving liberty to the petitioner to approach the appropriate authority in accordance with law the writ petition is hereby dismissed. If the petitioner were to prefer an appeal before the appropriate authority, the time spent by the petitioner pursuing the instant writ petition before this Court shall be condoned while considering any application made for condonation of delay. Sd/- (M.I.ARUN) JUDGE SDU LIST NO.: 1 SL NO.: 36 CT:SI