- 1 - NC: 2025:KHC:14086 WP No. 27850 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 27850 OF 2024 (T-RES) BETWEEN: NAVANAAMI PROJECTS PRIVATE LIMITED HAVING ITS REGISTERED OFFICE AT NO. 1127, GROUND FLOOR, 'A' BLOCK, 20TH MAIN ROAD, 20TH CROSS, SAHAKARANAGAR, BENGALURU – 560 092. REPRESENTED BY ITS AUTHORISED SIGNATORY MR. RAVINDRANATH CHOWDARY REDDY S/O MR.ARJUN RAO REDDY. …PETITIONER (BY SRI. SHIVAKUMAR.,ADVOCATE) AND: THE DEPUTY COMMISSIONER COMMERCIAL TAXES (AUDIT)-5.4, ] OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.4 5TH FLOOR, ROOM NO.506, B BLOCK, VTK-2, KORAMANGALA, BENGALURU – 560 047. …RESPONDENT (BY SMT. JYOTHI.M.MARADI, HCGP) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT TO QUASH THE IMPUGNED ORDER DTD 10.04.2024 VIDE ANNEXURE-E ISSUE A WRIT OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT / ORDER UPON RESPONDENT NOT TO INITIATE FURTHER ACTIONS AGAINST THE PETITIONER BASED ON THE IMPUGNED ORDER DTD 10.04.2024. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:14086 WP No. 27850 of 2024 CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks for the following reliefs: “a) Issue a writ of mandamus or appropriate writs/orders/directions to quash the impugned order dated 10.04.2024 bearing No.DCCT(A)- 5.4/GST(ADJ)-4/2023-24 vide Annexure-“E” issued by Respondent, and b) Issue a writ of mandamus or any other appropriate writ/order upon Respondent not to initiate further actions against the Petitioner based on the impugned order dated 10.04.2024; and c) Grant such other and further reliefs as this Hon’ble Court deems fit in the facts and circumstances of the case, in the interest of justice and equity.” 2. After arguing the matter for sometime, learned counsel for the petitioner submits that the petition may be disposed of reserving liberty in favour of the petitioner to file appropriate appeal before the appropriate forum, which may be directed to dispose of in accordance with law. 3. The aforesaid submission is placed on record. - 3 - NC: 2025:KHC:14086 WP No. 27850 of 2024 4. In view of the aforesaid submission, petition is disposed of by reserving liberty in favour of the petitioner to file appropriate appeal before the appropriate forum. If such an appeal is filed within a period of four weeks from today, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act. Ordered accordingly. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 1 Sl No.: 49