- 1 - HC-KAR NC: 2025:KHC-D:17068-DB WA No. 100388 of 2024 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 2ND DAY OF DECEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. WRIT APPEAL NO.100388 OF 2024 (T-IT) BETWEEN: SRI. MOOKAMBIKA TRADERS, BEING REPRESENTED BY ITS PARTNER SRI. HARISH A. S/O S.R. AYYADURAI, AGED ABOUT 35 YEARS, D.NO.174/F, VIDYANAGAR, HAVERI-581 110. &APPELLANT (BY SRI. SHANTHAVEERANNA K.A., ADVOCATE) AND: ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT), HAVERI-581 110. &RESPONDENT (BY SRI. SHARAD V. MAGADUM, AGA) THIS WRIT APPEAL IS FILED UNDER SEC.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 08.08.2024 PASSED IN WRIT PETITION BEARING NO.102067 OF 2018 (T-IT) & ETC. THIS MFA COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: Digitally signed by BHARATHI H M Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2025.12.04 11:01:43 +0530 - 2 - HC-KAR NC: 2025:KHC-D:17068-DB WA No. 100388 of 2024 CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE S G PANDIT) This appeal filed under Section 4 of the Karnataka High Court Act, 1961 is directed against the learned Single Judge9s order dated 08.08.2024 in W.P.No.102067/2018, whereunder on the ground of availability of an alternative remedy of appeal, the petitioner is relegated to avail the appeal remedy provided under Section 62 of the Karnataka Value Added Tax Act, 2003 (for short, 8KVAT Act9). 2. Heard learned counsel Sri.Shanthaveeranna.K.A., for appellant, who appeared through video conference and learned Additional Government Advocate Sri.Sharad V. Magadum for respondent. Perused the entire writ appeal papers. - 3 - HC-KAR NC: 2025:KHC-D:17068-DB WA No. 100388 of 2024 3. The petitioner/appellant was before this Court questioning the re-assessment order dated 23.02.2018 and Annexure-B, re-assessment notice dated 27.10.2017 issued under Section 61(3) read with Sections 36 and 72 of the KVAT Act. The learned Single Judge noticing that the petitioner is provided with statutory remedy of appeal under Section 62 of the KVAT Act, dismissed the writ petition. 4. Section 62 of the KVAT Act provides for appeals. Any person objecting to any order or proceedings affecting him passed under the provisions of KVAT Act by the prescribed authority may appeal to the prescribed appellate Authority. 5. When the alternate remedy of statutory appeal is provided, normally this Court would restrain itself from entertaining a writ petition filed under Article 226 of the Constitution of India. Thus, we do not find any error or illegality in the order passed by the learned Single Judge. - 4 - HC-KAR NC: 2025:KHC-D:17068-DB WA No. 100388 of 2024 6. There is no merit in the writ appeal. Accordingly, writ appeal stands dismissed. Sd/- (S G PANDIT) JUDGE Sd/- (GEETHA K.B.) JUDGE NC, CT:VP LIST NO.: 1 SL NO.: 27