- 1 - NC: 2025:KHC-D:5194 WP No. 100369 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 21ST DAY OF MARCH, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 100369 OF 2024 (T-RES) BETWEEN: M/S. VIJAY ELECTRICALS, PLOT NO.3 AND 6, BASAVESHWAR PARK, NEAR SHANTI NAGAR CHURCH, SULLA ROAD, KESHWAPUR, HUBBALLI, KARNATAKA-580 023, REPRESENTED BY ITS PROPRIETOR, SHRI. VIJAYKUMAR N. GUDDAD, AGED ABOUT 54 YEARS. … PETITIONER (BY SRI. ASHOK A. KULKARNI AND SRI. H.R. KAMBIYAVAR, ADVOCATES) AND: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT-5), VANIJYA TERIGE BHAVANA, NAVANAGAR HUBBALLI, DHARWAD DISTRICT-580 025. 2. STATE OF KARNATAKA REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY, NO. 255, VIDHAN SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU, KARNATAKA-560 001. … RESPONDENTS (BY SRI. GANGADHAR J.M., AAG A/W SMT. KIRTILATA R. PATIL, HCGP) Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:5194 WP No. 100369 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Ashok A.Kulkarni., and Sri.H.R.Kambiyavar., counsel for the petitioner and Sri.Gangadhar J.M., AAG along with Smt.Kirtilata R.Patil., HCGP for respondents have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the order dated 16.10.2023 bearing Ref:DCCT/AUD-5/HUB/US-73/ORDER/2023-24/B-198 issued by the first respondent under Section 73 of the Karnataka Goods and Service Tax Act, 2017 for the tax period 2018-19 vide Annexure-C and Form DRC-07 bearing reference No. ZD291023019327L dated 16.10.2023 for the tax period 2018- 19 vide Annexure-D as being in violation of the provisions of the KGST and CGST Act and hence unsustainable. 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. - 3 - NC: 2025:KHC-D:5194 WP No. 100369 of 2024 4. 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. 5. Resultantly, the Writ Petition is disposed of. The petitioner may approach the First Appellate Authority, if so advised. The Authority may consider the time spent by the petitioner before this Court while entertaining the appeal. Two weeks’ time is granted to the petitioner to file an appeal before the First Appellate Authority. Sd/- (JYOTI MULIMANI) JUDGE MRP/RH LIST NO.: 1 SL NO.: 30