- 1 - NC: 2025:KHC-D:4883 WP No. 100905 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 100905 OF 2025 (T-RES) BETWEEN: SRI. BABU S. MOGER, AGED ABOUT 53 YEARS, S/O SANKUSA T. MOGER, CLASS-I CIVIL CONTRACTOR, HAVING OFFICE AT 255, SANNABHAVI, ALVEKODI, BHATKAL, UTTARA KANNADA-581 354. … PETITIONER (BY SRI. ASHRITH PATIL, ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-3), NAVANAGAR, HUBLI-580 025. … RESPONDENT (BY SMT. KIRTILATA R. PATIL, HCGP FOR R1) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER: Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:4883 WP No. 100905 of 2025 ORAL ORDER Sri.Ashrith Patil., counsel for the petitioner and Smt.Kirtilata R.Patil., HCGP for the respondent have appeared in person. 2. The captioned Writ Petition is filed seeking following reliefs: i. Issue a Writ of Certiorari to set aside/ quash the original impugned order dated 28.05.2024 passed by the respondent in No. DCCT-(Audit- 3)/HBL/GST/2024-25/B-135 vide Annexure-D. ii. Issue a Writ of Certiorari to set aside/ quash the show cause notice dated 19.04.2024 passed by respondent in bearing SCN No. DCCT-(Audit- 3)/HBL/GST/2024-25/B-24 vide Annexure-C. 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. 4. The petitioner has already availed the alternate statutory remedy by filing an appeal under Section 107 of the - 3 - NC: 2025:KHC-D:4883 WP No. 100905 of 2025 GST Act, before the Tribunal. The petitioner can agitate his grievance in the pending appeal. I decline to exercise power under Writ jurisdiction. 5. Resultantly, the Writ Petition is dismissed. Sd/- (JYOTI MULIMANI) JUDGE RH LIST NO.: 3 SL NO.: 4