- 1 - NC: 2025:KHC-D:5734 WP No. 100931 of 2025 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.100931 OF 2025 (T-RES) BETWEEN: M/S. NANDI OIL TRADERS, 3640 COLLEGE RASTE, SAUNDATTI-591 126, REP. BY IT’S PARTNER, SRI. HUCHAPPA S/O ISHWARAPPA APPOJI, AGED ABOUT 49 YEARS, GSTIN: 29AAFFN9183J1ZL. … PETITIONER (BY SRI. H.R. KAMBIYAVAR, ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (AUDIT)-5, BELAGAVI, ”SUMOULYA SOUDHA”, 2ND FLOOR, CLUB ROAD, BELAGAVI-590 001. 2. THE STATE OF KARNATAKA, REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560 001. 3. GOVERNMENT OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001. … RESPONDENTS (BY SRI. GANGADHAR J.M., AAG A/W SRI. PRAVEEN K. UPPAR, AGA FOR R1-R2; SRI. SHIVARAJ S. BALLOLI, ADVOCATE FOR R3) Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:5734 WP No. 100931 of 2025 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 and 2 and Sri.Shivaraj S.Balloli., counsel for respondent No.3 have appeared in person. 2. The captioned Writ Petition is filed seeking following reliefs: (i) Issue Writ of Certiorari or in the like nature of Certiorari quashing the order bearing No.CTO(AUDIT- 5)/BGM/B.NO.540/2024-25, dated 18.01.2025, passed by respondent No.1 vide Annexure-B and order bearing No.AD2901250339712, dated 18.01.2025, passed by respondent No.1 vide Annexure-C. (ii) Issue Writ of Mandamus or in the like nature of Mandamus or direction to the respondent No.1. - 3 - NC: 2025:KHC-D:5734 WP No. 100931 of 2025 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. 4. The first respondent rejected the rectification application filed by the petitioner. There is an alternate and statutory remedy of filing an appeal under Section 107 of Central Goods and Service Tax Act, 2017. 5. Resultantly, the Writ Petition is disposed of. The petitioner may approach the First Appellate Authority, if so advised. The Authority may consider the time spent by the petitioner before this Court while entertaining the appeal. Sd/- (JYOTI MULIMANI) JUDGE MRP,CLK LIST NO.: 1 SL NO.: 48