- 1 - NC: 2025:KHC-D:4731 WP No. 102932 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 102932 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 COMMERCIAL TAX OFFICER, (AUDIT-1), P.B. ROAD, NAVANAGAR, HUBBALLI-580 025. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO-320), LOCAL GOODS AND SERVICE TAX, OFFICE-320, P.B. ROAD, NAVANAGAR, HUBBALLI-580 025. 3. THE STATE OF KARNATAKA, REPRESENTED BY IT’S FINANCE SECRETARY, VIDHANA SOUDHA BENGLURU-560 001. 4. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:4731 WP No. 102932 of 2024 1ST MAIN, GANDHINAGAR, BENGALURU-560 009. … RESPONDENTS (BY SRI. GANGADHAR.J.M., AAG A/W SMT. KIRTILATA R.PATIL, HCGP FOR R1-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 HEARING- INTERLOCUTORY APPLICATION, 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 Smt.Kirtilata R.Patil., HCGP for respondents 1 to 4 have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of certiorari to quash the order dated 16.09.2023 passed by the Assistant Commissioner of Commercial Taxes – the second respondent and also issue a Writ of certiorari or a direction to quash audit report dated 16.01.2024 passed by the first respondent vide Annexure-C. 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the writ papers with care. - 3 - NC: 2025:KHC-D:4731 WP No. 102932 of 2024 4. As against the order passed by the Assistant Commissioner of Commercial Taxes, there is an alternate and statutory remedy of filing an appeal under Section 107 of Karnataka Goods and Service Tax Act, 2017. 5. AAG on instructions submits that the audit report vide Annexure-C has been withdrawn by the concerned Jurisdictional Officer as per Annexure-R1 dated 12.07.2024. Hence, there is no need to consider prayer No.2. The oral submission made by AAG is placed on record. 6. Resultantly, the Writ Petition is dismissed. The petitioner may approach statutory appropriate forum, if so advised. The Authority may consider the time spent by the petitioner before this Court while entertaining the appeal. Sd/- (JYOTI MULIMANI) JUDGE CLK LIST NO.: 2 SL NO.: 30