- 1 - HC-KAR NC: 2025:KHC:24905 WP No. 25476 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO.25476 OF 2023 (T-RES) BETWEEN: M/S. TEKTRONIX INDIA PRIVATE LIMITED SARLAPURIA PREMIA SURVEY NUMBER 16 KADUBEESANAHALLI VARTHUR HOBLI, SARJAPURA OUTER RING ROAD BENGALURU (BANGALORE) URBAN-560103 REPRESENTED BY ITS DIRECTOR SRIHARI KULKARNI S/O LATE GOPAL CHANDOPANT KULKARNI AGED ABOUT 44 YEARS …PETITIONER (BY SRI. P B HARISH.,ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI-110 001 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4.8 DVO-4, VANIJYA TERIGE KARYALALA-2 NEAR NATIONAL GAMES VILLAGE RAJENDRANAGAR KORAMANGALA BENGALURU-560 047 …RESPONDENTS (BY SRI.D,SHANTI BUSHAN DSGI., FOR R-1; SMT.JYOTHI M MARADI., HCGP FOR R-2) Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24905 WP No. 25476 of 2023 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALL FOR THE RECORDS OF THE CASE AND AFTER SCRUTINIZING THE SAME, TO SET ASIDE THE IMPUGNED ORDER DATED 11/08/2023 IN REFERENCE NO. ZD290823015371H VIDE ANNEXURE-A. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: a. Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to set aside the impugned Order dated 11.08.2023 in Reference No.: ZD290823015371H vide ANNEXURE-A in the interest of Justice and equity. b. Issue a Writ of Certiorari or any other Writ or Order or direction of appropriate nature to call for the records of the case and after scrutinizing the same, to quash the impugned show cause notice dated 08-04-2022 in Reference No.:DCCT /A-4.8 /DGSTO -04/ CR/ 2021-22 dated 08-04-2022 vide ANNEXURE-B in the Interest of Justice. c. Issue a writ of mandamus or any other Writ or Order or direction of appropriate nature to direct the - 3 - HC-KAR NC: 2025:KHC:24905 WP No. 25476 of 2023 appointment of any other Adjudicating authority to adjudicate for the period 2018-19 d. Pass any other order or orders as this Hon'ble Court deems fit and proper in the facts and circumstances of the present case. 2. What is being challenged is the order passed by the adjudicating authority. The petitioner is yet to avail the remedy of appeal under Section 107 of the CGST Act. 3. Reserving liberty to the petitioner to approach the Appellate Authority, petition stands disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE GSS List No.: 1 Sl No.: 4