- 1 - NC: 2025:KHC:2894 WP No. 8498 of 2020 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 8498 OF 2020 (EXCISE) BETWEEN: M/S KEERTHI ENTERPRISES, A REGISTERED PARTNERSHIP FIRM REGISTERED UNDER THE PROVISIONS OF INDIA PARTNERSHIP ACT 1932 AND CL-2, LICENSEE UNDER THE KARNATAKA EXCISE ACT 1965 AND RULES, PRESENTLY HAVING BUSINESS AT NO.8/3 MAGADI MAIN ROAD, TAVAREKERE, BENGALURU-562130, REP BY ITS MANAGING PARTNER SMT LATHA. …PETITIONER (BY SRI M VEERABHADRAIAH, ADVOCATE FOR SRI H N BASAVARAJU, ADVOCATE) AND: 1. THE STATE OF KARNATAKA, BY ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560001. 2. THE COMMISSIONER OF EXCISE, GOVT. OF KARNATAKA, 2ND FLOOR, BMTC TTMC BUILDING, A BLOCK, SHANTHINAGAR, BENGALURU-560027. 3. THE DEPUTY COMMISSIONER OF EXCISE, BENGALURU URBAN DISTRICT (BUD-3), Digitally signed by C HONNUR SAB Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:2894 WP No. 8498 of 2020 ABAKARI BHAVANA, NO.334/6, K.S.B.C.L. COMPLEX, OPP TO BYATARANYAPURA POLICE STATION, MYSORE ROAD, BENGALURU-560026. 4. THE INSPECTOR OF EXCISE, BASAVESHWARANAGARA RANGE, GOVINDARAJANAGARA MAIN ROAD, 22ND CROSS, BENGALURU-560040. 5. THE INSPECTOR OF EXCISE, KENGERI RANGE, KENGERI, BENGALURU-560060. …RESPONDENTS (BY SRI B MANJUNATH, AGA FOR R1 TO R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 18.06.2020 PASSED BY THE R-3 DY. COMMISSIONER OF EXCISE (BUD-3) FOR THE YEAR 2014-15 AS PER ANNEXURE-AE AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE ANANT RAMANATH HEGDE ORAL ORDER Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the respondents. 2. Learned counsel appearing for the respondents would submit that the present petition is not maintainable - 3 - NC: 2025:KHC:2894 WP No. 8498 of 2020 in view of the judgment in W.A. No.1291/2022. Learned counsel for the petitioner fairly submits that the writ petition is not maintainable. 3. Submission is placed on record. 4. Writ petition is dismissed as not maintainable in view of the judgment in W.A. No.1291/2022. Sd/- (ANANT RAMANATH HEGDE) JUDGE CHS List No.: 1 Sl No.: 45