- 1 - HC-KAR NC: 2025:KHC-D:11637-DB WA No. 100219 of 2024 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL WRIT APPEAL NO. 100219 OF 2024 (T-RES) BETWEEN: M/S. KARTHIK AGRO INDUSTRIES (P) LTD., (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956), REPRESENTED BY ITS MANAGING DIRECTOR, SRI. LINGARAJ H. MASHYAL, WALI BUILDING, BADAMI ROAD, BEHIND RAILWAY STATION, BAGALKOT-587101. &APPELLANT (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE) AND: 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, RASHTRAPATI BHAWAN, DEFENCE HEAD QUARTERS, NEW DELHI-110001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN HAVING ITS OFFICE AT: NORTH BLOCK, RASHTRAPATI BHAWAN, DEFENCE HEADQUARTERS, NEW DELHI-110001. Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: High Court of Karnataka, Dharwad Bench - 2 - HC-KAR NC: 2025:KHC-D:11637-DB WA No. 100219 of 2024 3. THE GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. 4. STATE OF KARNATAKA, REPRESENTED BY ITS SECRETARY, MINISTRY OF REVENUE, VIDHAN SOUDHA, AMBEDKAR VEEDHI, BANGALORE-560001. 5. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA-1, 1ST MAIN, GANDHINAGAR, BANGALORE-560009. 6. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-1), BELAGAVI SUMOULYA SOUDHA, 3RD FLOOR, CLUB ROAD, BELAGAVI-583201. 7. M/S. KARNATAKA STATE BEVERAGES CORPORATION LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, 4TH FLOOR, TTMC 8A9 BLOCK, BMTC BUILDING, KH ROAD, SHANTINAGAR, BANGALORE-560027. &RESPONDENTS (BY SRI. M. B. KANAVI, CGSC FOR R1; SRI. GIRISH S. HULMANI, ADV. FOR R2 AND R3; SRI. GANGADHAR J. M., AAG A/W. SRI. V. S. KALASURMATH, AGA FOR R4 TO R6) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 15-04-2024 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON9BLE COURT IN WP NO.100999/2024 (T-RES) AND ALLOW THE ABOVE NUMBERED WRIT APPEAL WITH CONSEQUENTIAL RELIEF(S) AS PRAYED FOR IN THE WRIT PETITION. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: - 3 - HC-KAR NC: 2025:KHC-D:11637-DB WA No. 100219 of 2024 CORAM: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV) The present appeal is filed challenging the order passed in W.P.No.100999/2024, whereby the learned Single Judge has rejected the petition while observing that his challenge to the Show-cause Notice ought not to be entertained. 2. Learned counsel for the appellant would submit that the question of attack as regards the Show-cause Notice is on a legal proposition and there are other writ petitions assailing show cause notices on similar grounds pending before the co-ordinate Bench. Learned counsel for the appellant further submits that the learned Single Judge though has decided the matter, taking note of the scope of writ petition as only being a challenge to the Show-cause Notice, the Court failed to notice the prayer in the writ petition which included the challenge to the ex-parte order at Annexure-C. - 4 - HC-KAR NC: 2025:KHC-D:11637-DB WA No. 100219 of 2024 3. Perused the order of the learned Single Judge. The learned Single Judge has disposed off the writ petition primarily on the premise that a challenge to Show-cause Notice ought not to be interfered with. Perused also the interim orders passed in identical attack made by assessees as regards Show-cause Notice. It is noticed that various writ petitions are pending before the learned Single Judge on similar legal contentions as raised by the appellant herein who was the petitioner in the writ proceedings. The interim orders in W.P.Nos.101112/2025, 8974/2022, 8975/2022, 104050/2024, 100690/2025, 102126/2025, 34/2023, 104870/2024, 104872/2024, 101162/2025 and 104700/2025 would prima facie reveal that contentions as raised herein are also pending consideration as regards attack to Show-cause Notice in other matters. 4. It is further noticed that in the present case, order of assessment was passed which was also challenged before the learned Single Judge, which has not been noticed. Accordingly, it would be appropriate to set aside the order of the learned Single Judge and remit the matter for reconsideration in the writ proceedings. Accordingly, the order in W.P.No.100999/2024 is - 5 - HC-KAR NC: 2025:KHC-D:11637-DB WA No. 100219 of 2024 set aside; the matter is remitted to the learned Single Judge with the further observation that the writ petition may be clubbed along with other petitions raising similar questions, list of which is to be placed before the learned Single Judge by counsel for the Revenue as well as assessee. All contentions are kept open and observations made herein are to be limited for the purpose of disposal of the present writ appeal. Accordingly, the writ appeal stands disposed off. Sd/- (S.SUNIL DUTT YADAV) JUDGE Sd/- (VIJAYKUMAR A.PATIL) JUDGE RKM /CT-AN List No.: 1 Sl No.: 54