- 1 - NC: 2025:KHC-D:5733 WP No. 105044 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 105044 OF 2024 (T-RES) BETWEEN: M/S INFOTECH COMPUTER EDUCATION, 1ST FLOOR, 12 MALLIKARJUN AVENUE, KOPPIKAR ROAD, HUBBALLI-580 020, REP BY IT’S PROP. SRINIVAS S/O PRAKASH KYARAKATTI, GSTIN:29APOPK5580N1ZY. … PETITIONER (BY SRI. H.R. KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, [LGSTO-320], LOCAL GOODS AND SERVICE TAX OFFICE-320, P.B. ROAD, NAVANAGAR, HUBBALLI-580 025. 2. THE STATE OF KARNATAKA, REPRESENTED BY IT’S FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001. 3. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, 1ST MAIN, GANDHINAGAR, BENGALURU-560 009. 4. THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:5733 WP No. 105044 of 2024 DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS, GST POLICY WING, NEW DELHI-110 001. … RESPONDENTS (BY SRI. GANGADHAR J.M. AAG A/W SRI. PRAVEEN K. UPPAR, AGA FOR R1-R3; SRI. GIRISH S. HULMANI, ADVOCATE FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.H.R.Kambiyavar., counsel for the petitioner, Sri.Gangadhar J.M., AAG along with Sri.Praveen K.Uppar., AGA for respondents 1 to 3 have appeared in person. Sri.Girish S.Hulmani., counsel for respondent No.4 has appeared through video conferencing. 2. The captioned Writ Petition is filed seeking several reliefs. - 3 - NC: 2025:KHC-D:5733 WP No. 105044 of 2024 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. 4. The Assessment orders were issued by the Competent Authority for different tax period. The same are called into question in this Writ Petition vide Annexures-A, B, C, E and G on several grounds as set out in the Memorandum of Writ Petition. 5. AAG submits that as against the assessment order, there is an alternate and statutory remedy of filing an appeal under Section 107 of Central Goods and Service Tax Act, 2017. He argued by saying that as against some of the assessment orders, the assessee has preferred an appeal before the Competent Authority. AAG therefore, submits that the petitioner may be directed to file an appeal before the Competent Authority. 6. As against the assessment orders, there is an alternate and statutory remedy of filing an appeal under Section 107 of Central Goods and Service Tax Act, 2017. - 4 - NC: 2025:KHC-D:5733 WP No. 105044 of 2024 7. Resultantly, the Writ Petition is disposed of. The petitioner may approach the Competent Authority, if so advised. The Authority may consider the time spent by the petitioner before this Court while entertaining the appeal. All the contentions of the parties are left open. Sd/- (JYOTI MULIMANI) JUDGE MRP,CLK LIST NO.: 1 SL NO.: 40