- 1 - HC-KAR NC: 2025:KHC-D:14751 WP No. 102037 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30TH DAY OF OCTOBER 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 102037 OF 2025 (T-RES) BETWEEN: VEERAPANENI TIRUMALA DURGARAO, AGED ABOUT 36 YEARS, D.NO. 1988/1, D.K. HOUSE, BESIDE NAGARJUNA HOTEL, TORANGALLU, BALLARI- 583123. …PETITIONER (BY SRI. H.R. KAMBIYAVAR, SMT. PATRI SHASHIKALA, AND SMT. JOSHNA P. DHANVAE, AVOCATES) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-02 II CROSS, NEHARU COLONY, HOSAPETE- 583203. 2. JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS) DAVANGERE DIVISION, DAVANAGERE. 3. THE STATE OF KARNATAKA, R/BY IS FINANCE SECRETARY VIDHAN SOUDHA, BENGALURU- 560001. 4. THE UNION OF INDIA, R/BY ITS FINANCE SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI- 110001. 5. THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:14751 WP No. 102037 of 2025 DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS GST POLICY WING, NEW DELHI- 110001. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA IS PRAYING TO ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED ORDER BEARING NO. ACCT(AUDIT)- 2/HPT/GST-ADJN/ORDER/2023-24, DATED 26.12.2023 VIDE ANNEXURES -B. PASSED BY RESPONDENT NO.1 AND IN THE INTEREST OF JUSTICE AND EQUITY AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) This Court by order dated 26.09.2025 had passed the following order: “1. Three weeks’ time granted finally to comply with the office objections. 2. If the office objections are not complied by 27.10.2025, relist on 30.10.2025 for dismissal.” Despite the directions issued by this Court, the office objections have not been complied till date. - 3 - HC-KAR NC: 2025:KHC-D:14751 WP No. 102037 of 2025 Accordingly, the petition stands rejected for non- compliance of office objections. Sd/- (M.NAGAPRASANNA) JUDGE kmv CT-GTB