- 1 - HC-KAR NC: 2025:KHC-D:11617 WP No. 105681 of 2024 IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 9TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105681 OF 2024 (T-RES) BETWEEN: MAHANTESH BAMMANNA METI S/O. BAMMANNA, AGED ABOUT 41 YEARS, R/AT. H.NO. 63, FIRST FLOOR, IYYAPPA SWAMI NAGAR, TAKKE ROAD, VIJAYPUR-586102, KARNATAKA. …PETITIONER (BY SRI. VENKATESH KUMAR S AND SMT. ROJA D., ADVOCATES) AND: 1. UNION OF INDIA REPRESENTED BY JOINT SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, ROOM NO.46, NORTH BLOCK, NEW DELHI-110001. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX AND C. EX., GST BHAVAN NO. 71, CLUB ROAD, BELAGAVI-590001. 3. ADDITIONAL COMMISSIONER OF CENTRAL TAX AND C. EX., GST BHAVAN, NO.71, CLUB ROAD, BELAGAVI-590001. …RESPONDENTS (BY SRI. M.B. KANAVI, CGSC FOR R1; SRI. GIRISH S. HULAMANI, ADVOCATE FOR R2 AND R3) Digitally signed by SAROJA HANGARAKI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:11617 WP No. 105681 of 2024 THIS WP IS FILED UNDER ORDER 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE WRIT OF CERTIORARI TO QUASH THE EX PARTE ORDER-IN-ORIGINAL NO. BEL-EXCUS-000-DIV-ADC-AKS-159/2023-24-ST, PASSED ON 26.02.2024 BY ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELGAVI, RESPONDENT NO.3 (ANNEXURE-A) UNDER SECTION 73(2) OF THE FINANCE ACT, 1994 READ WITH SEC. 73(1) OF THE FINANCE ACT, 1994, FOR THE PERIOD 2015-16 AND 2016-17.B) FOR FURTHER ISSUANCE OF DIRECTION OR ORDER RESTRAINING RESPONDENT NO.3 FROM TAKING ANY COERCIVE ACTION FOR RECOVERY OF THE AMOUNT IN DEMAND FROM THE PETITIONER DURING THE PENDENCY OF THE PRESENT WRIT PETITION AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: a) Issue writ of certiorari to quash the ex parte order-in-Original No. BEL-EXCUS-000-DIV- ADC-AKS-159/2023-24-ST, passed on 26.02.2024 by Additional Commissioner of Central Tax and Central Excise, Belagavi, Respondent No.3 (Annexure-A) under Section 73(2) of the Finance Act, 1994 read with Section 73(1) of the Finance Act, 1994, for the period 2015-16 and 2016-17. b) For further issuance of direction or order restraining Respondent no.3 from taking any coercive action for recovery of the amount in - 3 - HC-KAR NC: 2025:KHC-D:11617 WP No. 105681 of 2024 demand from the petitioner during the pendency of the present writ petition. c) For grant of any other relef(s) to which the petitioner is entitled in the facts and circumstances of the case. 2. The short grievance of the Petitioner is that an impugned show cause notice has been issued, allegedly based on information received from the Income Tax Department. 3. In light of the decision of this Court in W.P. No. 11154/2023 dated 03.07.2024, the respondents are precluded from relying on any documents or information obtained from the Income Tax Department for issuing such a show cause notice. ORDER i. The writ petition is partly allowed. ii. The respondents are directed to comply with the directions issued by the Co-ordinate Bench of this Court in W.P. No. 11154/2023, dated 03.07.2024. - 4 - HC-KAR NC: 2025:KHC-D:11617 WP No. 105681 of 2024 iii. In the event that any statutory proceedings are required, the same shall be initiated strictly in accordance with law, after affording due opportunity to the petitioner. iv. Liberty is reserved to the respondents to proceed afresh, if permissible under law, without relying on any material from the Income Tax Department, unless otherwise authorised. Sd/- (SURAJ GOVINDARAJ) JUDGE VB CT:PA List No.: 1 Sl No.: 36