- 1 - HC-KAR NC: 2025:KHC-D:8729 WP No. 107001 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 14TH DAY OF JULY 2025 BEFORE THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR WRIT PETITION NO. 107001 OF 2024 (T-RES) BETWEEN: M/S FRESH GREEN AGRO EXPORTS PVT LTD., SY NO. 93/4, 93/8, 94/4, DEVARAGUDDA ROAD, RANEBENNUR-581115, KARNATAKA, REPRESENTED BY ITS DIRECTOR SRI. KARIBASAPPA JADAR. …PETITIONER (BY SRI HEMANT N.P., AND SRI H.R.KAMBIYAVAR ADVOCATES) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE BHAVAN, GANDHINAGAR, BENGALURU-560009. 2. THE COMMERCIAL TAX OFFICER VAGEESH NAGAR, RANEBENNUR, HAVERI-581115. …RESPONDENTS (BY SRI. S.V.MAGADUM, ADDL. GOVT. ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE ADJUDICATION ORDER DATED 08.07.2024 PASSED BY 2ND RESPONDENT VIDE NO.CTO/ADT/RNR/SEC-73/2024-25/B-, AND THE DRC-07 BEARING REF NO.ZD290724020562F, ISSUED BY 2ND RESPONDENT IS HEREWITH ENCLOSED AND PRODUCED AS ANNEXURE-C AND D AND ISSUE WRIT OF PROHIBITION, NOT TO PROCEED FURTHER STEPS OR MEASURES OR ANY SUCH KIND OF INITIATIVES PERTAINING TO RECOVERY(S) OVER THE IMPUGNED DEMAND MADE THEREOF VIDE - ADJUDICATION ORDER DATED. 08.07.2024 PASSED BY 2ND RESPONDENT VIDE NO.CTO/ADT/RNR/ SEC-73/2024-25/B- AND DRC-07 BEARING REF NO. VIJAYALAKSHMI M KANKUPPI Location: HIGH COURT OF KARNATAKA DHARWAD BENCH - 2 - HC-KAR NC: 2025:KHC-D:8729 WP No. 107001 of 2024 ZD290724020562F, ISSUED BY 2ND RESPONDENT VIDE ANNEXURE- C AND D AND ETC. THIS WRIT PETITION COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR ORAL ORDER 1. Learned AGA is directed to take notice for the respondents. 2. Petitioner is a Private Limited Company carrying activities of agricultural products exporting Gherkins for various countries. It is also registered under the KGST Act and CGST Act. 3. Petitioner filed his returns for the assessment year 2019-2020 before the concerned authority. Thereafter, respondent No.2 got issued notice and initiated the assessment proceedings. In response to the audit report, the petitioner filed a representation. Thereafter, respondent No.2 got issued show cause notice dated 23.05.2024 under Section 73(1) of the KGST and CGST Act, 2017 for the period 2019-2020. By considering the reply given by the petitioner, authorities dropped the proceedings after being satisfied with - 3 - HC-KAR NC: 2025:KHC-D:8729 WP No. 107001 of 2024 contents of the reply. However, the respondent authorities proceeded to continue with the proceedings with respect to the other issues in the show cause notice. 4. It is contended by learned counsel for the petitioner that due to paucity of time, he could not file its reply to the show cause notice so also due to illness of its Auditor. Hence, respondent No.2 authority proceeded to pass an adjudication order under Section 73(9) read with Section 50 of the GST Act vide order dated 08.07.2024. It is the contention of learned counsel for the petitioner that the order passed by the 2nd respondent is not maintainable, the same requires to be set aside. He has relied upon a Judgment of the Hon’ble Apex Court in the case of Bharat Mint and Allied Chemicals vs. Commissioner Commercial Tax and Others, reported in 2022 SCC OnLine All 1088. It is further contended that the respondent after issuance of show cause notice has not provided opportunity to the petitioner and has proceeded to pass the order, which is bad in law and same requires to be set aside so also it is contended that the respondent has failed to appreciate the - 4 - HC-KAR NC: 2025:KHC-D:8729 WP No. 107001 of 2024 claim of interest amount on the belated returns as per the notification No.31/2020 Central Tax dated 03.04.2020 despite the same, disallowed the claim of the petitioner which is without jurisdiction. Learned counsel for the petitioner has also raised several other grounds seeking for setting aside the impugned order. 5. Per Contra, the learned AGA contends that the petition is not maintainable for the reason that there is an alternative efficacious remedy is available under Section 107 of the GST Act, 2017 on any order passed under Section 73(9) of the GST Act. On this ground, the learned AGA contends that the petitioner requires to be relegated to approach the appellate authority and then he seeks appropriate remedy before the said authority. 6. I have heard learned counsel for the petitioner and the learned AGA for the respondents. 7. Without adverting to the merits of the matter and so contentions raised by the petitioner, prima-facie it is seen that there is an appeal remedy contemplated on any order - 5 - HC-KAR NC: 2025:KHC-D:8729 WP No. 107001 of 2024 passed under Section 73(9) of the GST Act. Therefore, the petitioner herein would have to be invariably relegated to the appellate remedy before the appellate authority. 8. Learned counsel for the petitioner is ready and willing to deposit 10% of the tax amount. Placing his submission on record, I pass the following: ORDER (i) Petition is disposed of. (ii) Two weeks time is granted to the petitioner to approach the appellate authority. (iii) Petitioner shall deposit 10% of the tax amount. The impugned order shall not be precipitated by the respondent on deposit of 10% of the tax amount. (iv) Respondent shall deal with the matter in accordance with law by providing an opportunity of hearing to the petitioner and thereafter pass suitable orders in accordance with law. - 6 - HC-KAR NC: 2025:KHC-D:8729 WP No. 107001 of 2024 (v) It is needless to mention that on deposit of 10% of the tax amount, the petitioner shall be permitted to operate the bank account. Sd/- (PRADEEP SINGH YERUR) JUDGE CKK List No.: 4 Sl No.: 6