- 1 - HC-KAR NC: 2025:KHC:42829 WP No. 740 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 740 OF 2024 (T-RES) BETWEEN: M/S SRI SAI INNOVATIVE TECHNOLOGIES BY ITS PROPRIETOR, MANJUNATH, AGED ABOUT 45 YEARS, HAVING ITS OFFICE AT NO.1640/A, 30TH MAIN, D GROUP LAYOUT, NAGARABHAVI 2ND STAGE, BENGALURU-560090 PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR, SRI.MANJUNATH …PETITIONER (BY SRI. SRINIVASA K, ADVOCATE) AND: 1. THE STATE OF KARNATAKA BY ITS CHIEF SECRETARY, FINANCE DEPARTMENT, MS BUILDING, BENGALURU 560001 2. COMMERCIAL TAX OFFICE (AUDIT-6.8) DVO-6, 1ST FLOOR, KIADB BUILDING, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BENGALURU-560058 …RESPONDENTS (BY SMT.JYOTI M.MARADI, HCGP) Digitally signed by HEMALATHA A Location: HIGH COURTOF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:42829 WP No. 740 of 2024 THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DTD 13.10.2023 IN REFERENCE NO.DGSTO-06/CTO(A)- 6.8/ADJ-73/02/2023-2024 PASSED BY THE R2 VIDE ANNEXURE-P. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following relief: “(a) Issue a writ of certiorari in quashing the impugned order dated 13.10.2023 in Ref.No.DGSTO- 06/CTO(A)-6.8/ADJ-73/02-2023-2024 passed by the 2nd respondent vide Anneuxre-P.” 2. A perusal of the materials on record will indicate that the petitioner is aggrieved by the impugned order vide Annexure-P dated 13.10.2025 passed by the respondents under Section 73(1) of the KGST Act, 2017. 3. Though several contentions have been urged by both sides in support of their respective claims, having regard to the availability of equally efficacious and alternative remedy by way of an appeal under Section 107(1) of KGST Act, before the First Appellate Authority, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and proper to dispose of this petition reserving liberty in favour of the petitioner to - 3 - HC-KAR NC: 2025:KHC:42829 WP No. 740 of 2024 file an appeal before the First Appellate Authority. If such an appeal is preferred by the petitioner, within a period of six weeks from today, the period from the date of filing the present petition i.e., 02.01.2025 till the date of disposal i.e., 28.10.2025 shall be excluded in view of Section14 of the Limitation Act. All rival contentions of the parties are kept open. Sd/- (S.R.KRISHNA KUMAR) JUDGE CM List No.: 2 Sl No.: 4