- 1 - NC: 2025:KHC-D:2505 WP No. 108685 of 2017 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 7TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 108685 OF 2017 (EXCISE) BETWEEN: SURYAKANT S/O SHANKAREPPA CHOUKANAPPLLI AGED ABOUT: 57 YEARS, OCC: BUSINESS, R/O: NO.-9-13-80, MAILUR ROAD, VIDHYANAGAR COLONY, BIDAR-585403. …PETITIONER (BY SMT. VIDYAVATI M. KOTTURASHETTAR., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF EXCISE BALLARI, DIST: BALLARI. 2. THE KARNATAKA STATE TOURISM DEVELOPMENT CORPORATION LTD., NO.49, 2ND FLOOR, KHANIJA BHAVAN, RECE COURSE ROAD, BENGLAURU-01, BY ITS MANAGING DIRECTOR. 3. OFFICE OF THE PRL.ACCOUNTANT GENERAL (E and RSA), C BLOCK, AUDIT "BHAVAN" A-BLOCK, 1ST FLOOR, BENGALURU-01. GIRIJA A BYAHATTI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - NC: 2025:KHC-D:2505 WP No. 108685 of 2017 4. OFFICE OF THE ACCOUNTANT GENERAL (E and RSA), C BLOCK, NEAR VIDHAN SOUDHA, BENGALURU-01. 5. COMMISSIONER, EXCISE DEPARTMENT, 2ND FLOOR, T.T.M.C. BUILDING, A BLOCK, B.M.T.C., SHANTINAGAR, BENGALURU-02. …RESPONDENTS (BY SRI. V.S. KALASURMATH., AGA FOR R1 & R3-R5; SRI. ANOOP.G DESHPANDE., ADVOCATE FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DIRECTING THE RESPONDENT NO.1 AND 3 TO REFUND THE AMOUNT PAID UNDER PROTEST ON 30.06.2015 AN AMOUNT OF RS.3,91,000/- AS PER ANNEXURE-D AND DIFFERENCE AMOUNT OF RS.9,66,000/- DATED:30.06.2016 AS PER ANNEXURE- "E" AND ETC. THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: CORAM: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: a. Issue a writ in the nature of Mandamus or any other appropriate writ, order or direction, directing the respondent No.1 and 3 to refund the amount paid under protest on 30.06.2015 an amount of Rs. - 3 - NC: 2025:KHC-D:2505 WP No. 108685 of 2017 3,91,000/- as per Annexure-D and difference amount of Rs. 9,66,000/- dated 30.06.2016 as per Annexure-E; b. Issue a writ in the nature of mandamus or any other appropriate writ, order or direction, directing the respondent No.1 to 3 not to demand the difference amount in future. And direct the authorities not to interfere with the day to day business run by the petitioner. c. Issue such other writ, order or direction as deem fit under the circumstances, in the interest of justice and equity. d. Issue a writ in the nature of certiorari quashing bearing No. E EXE/AUDIT/67/2014-15, dated 28.01.2015 issued by R1 and also quashing oral demand which is resulted in payment of Rs. 3,91,000/- dated 30.06.2015 and Rs. 09,66,000/- dated 30.06.2016 under protest in the interest of justice. 2. The lis in the present matter has been considered by this Court in detail in the case of Suryakant vs. The Deputy Commissioner of Excise & others.,1 and the same would be equally applicable to the present matter. 3. Hence, I pass the following: ORDER i) The Writ petition is allowed. 1 W.P.No.107910/2017 dated 6.1.2025 - 4 - NC: 2025:KHC-D:2505 WP No. 108685 of 2017 ii) A writ of certiorari is issued. Annexure-C bearing No.E-EXE/AUDIT/67/2014-15 dated 28.01.2015 issued by respondent No.1 is quashed as also the oral demand which resulted in payment of Rs.3,91,000/- dated 30.6.2015 and Rs.9,66,000/- dated 30.6.2016 under protest is also quashed. iii) Any amount paid by the petitioner under protest or otherwise is directed to be refunded to the petitioner along with interest @ 6% per annum from the time that the amount was paid, the refund to be made within 60 days from the date of receipt of a copy of this order. Sd/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 54