- 1 - HC-KAR NC: 2025:KHC-D:9795 WP No. 105417 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 5TH DAY OF AUGUST 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105417 OF 2025 (T-RES) BETWEEN: M/S GURUMALLAPPA AND COMPANY A REGISTERED PARTNERSHIP FIRM HAVING OFFICE AT PLOT NO. 50 51 W.NO. 19, CHOWDRI LAYOUT SRI SAM RAM COLONY, HADDINAGUNDU ROAD, SRI RAGHAVENDRA COLONY, 2ND STAGE BALLARI 583101 (REPRESENTED BY ITS PARTNER AND AUTHORISED SIGNATORY MR. PAVAN G.C.) …PETITIONER (BY SRI. NAVEEN G.S., ADVOCATE) AND: 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT 1 VANIJYA THERIGE BHAVAN 2ND STAGE, 6TH MAIN RAGHAVENDRA COLONY ANNTPUR ROAD, BALLARI – 583 101 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT 2 VANIJYA THERIGE BHAVAN 2ND STAGE, 6TH MAIN RAGHAVENDRA COLONY ANANTPUR ROAD, BALLARI – 583 101 …RESPONDENTS (BY SRI. SHARAD V. MAGADUM., AGA FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO SET ASIDE / QUASH THE ORDER PASSED BY RESPONDENT NO. 2, BEARING NO. DCCT(A)-2/ BLY / GST.ADJN/2024-25/T-20, ALONG WITH FROM-GST DRC-07, FOR THE TAX PERIOD 2018-19, DATED 19.04.2024 AND PRODUCED AS ANNEXURE-C AND ETC., Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:9795 WP No. 105417 of 2025 THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Learned AGA accepts notice for respondents No.1 and 2. 2. The petitioner is before this Court seeking for the following reliefs: i. Issue a writ or such other order in the nature of Certiorari to set aside/quash the order passed by R2, bearing No.DCCT(A)-2/BLY/GST.ADJN/2024- 25/T-20, along with From-GST DRC-07, for the tax period 2018-19, dated 19.04.2024 and produced as Annexure-C. ii. Issue a writ or such other order in the nature of Certiorari to set aside/quash the order passed by R1, bearing No.DCCT(A)-1/BLY/DRC-07/2024- 25/T-, along with Form GST DRC-07 for the tax period 2019-20, dated 13.08.2024 and produced as Annexure-D. iii. Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice. 3. What is under challenge is an order passed under Subsection (9) of Section 73 of CGST/KGST Act, 2017, as regards which the petitioner has an - 3 - HC-KAR NC: 2025:KHC-D:9795 WP No. 105417 of 2025 alternative and efficacious remedy of an appeal under Section 107 of the CGST/KGST Act, 2017. 4. Reserving such liberty, the petition stands disposed of. 5. Pending IAs stands dismissed. Sd/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 80