- 1 - NC: 2025:KHC-D:4818 WP No. 101785 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. 101785 OF 2025 (T-RES) BETWEEN: M/S. BSM CONSTRUCTIONS COMPANY, A PARTNERSHIP FIRM, HAVING OFFICE AT 56, BANGARMAKKI, BENGRE, BHATKAL, UTTARA KANNADA-581 320. (REPRESENTED BY ITS MANAGING PARTNER SRI. BABU S. MOGER) …PETITIONER (BY SRI. NAVEEN.G.S., ADVOCATE) AND: THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-3), NAVANAGAR, HUBLI-580 025. …RESPONDENT (BY SMT. KIRTILATA.R.PATIL., HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING, THIS DAY, THE AN ORDER IS MADE AS UNDER: ORAL ORDER Sri.Naveen G.S.., counsel for the petitioner has appeared through video conferencing. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:4818 WP No. 101785 of 2025 Smt.Kirtilata R.Patil., HCGP for the respondent has 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 order dated 28.05.2024 passed by respondent in Reference No. DCCT-(Audit- 3)/HBL/GST /ADT/2024-25 and vide Annexure- D. ii. Issue a Writ of Certiorari to set aside/ quash the show cause notice dated 28.03.2024, issued by respondent bearing SCN SL No.DCCT-(Audit- 3)/HBL/GST/2023-24 vide Annexure-C. iii. Issue a Writ of Certiorari to set aside/ quash the endorsement dated 09.08.2024 issued by respondent bearing No.DCCT-(Audit- 3)/HBL/GST/2024-25, vide Annexure-E. - 3 - NC: 2025:KHC-D:4818 WP No. 101785 of 2025 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. 4. HCGP on instructions submits that the petitioner has already availed the alternative remedy by filing an appeal under Section 107 of the GST Act before the Tribunal. The oral submission made by HCGP is placed on record. 5. The petitioner has already availed the alternate statutory remedy by filing an appeal under Section 107 of the GST Act, before the Tribunal. The petitioner can agitate his grievance in the pending appeal. I decline to exercise power under Writ jurisdiction. 6. Resultantly, the Writ Petition is dismissed. Sd/- (JYOTI MULIMANI) JUDGE RH List No.: 2 Sl No.: 20