- 1 - HC-KAR NC: 2025:KHC-D:10251 WP No. 105720 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 14TH DAY OF AUGUST, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 105720 OF 2025 (T-RES) BETWEEN: M/S. SHASHICHANDANA ENTERPRISES NO.2-17-41/1/8 R.G.ROAD, PLOT NO.10,11,12, NEAR RELIANCE MART, GANGAVATHI, KOPPAL-583227, REPRESENTED BY ITS PROPRIETOR SRI.KANIMALLI SRIDHAR. …PETITIONER (BY SRI. RAJASHEKAR R. GUNJALLI, ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE BHAVAN, GANDHI NAGAR, BENGALURU-560009. 2. THE COMMERCIAL TAX OFFICER (AUDIT)-2, BALLARI VANIJYA TERIGE BHAVANA, 2ND STAGE, 6TH CROSS, RAGHAVENDRA COLONY, ANANTHAPUR ROAD, BALLARI-583102 …RESPONDENTS (BY SRI. SHARAD V. MAGADUM, AGA FOR R1 AND R2) GIRIJA A. BYAHATTI Digitally signed by GIRIJA A. BYAHATTI Location: High Court of Karnataka, Dharwad Bench Date: 2025.08.16 10:55:41 +0530 - 2 - HC-KAR NC: 2025:KHC-D:10251 WP No. 105720 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA, PRAYING TO i) ISSUE WRIT OF CERTIORARI QUASHING THE ADJUDICATION ORDER DATED 11.12.2023 PASSED BY 2nd RESPONDENT VIDE NO. CTO(AUDIT-2)/Bly/2023-24/T- AND THE DRC-07 BEARING REF NO. ZD2909230379850 DATED 23.09.2023 FOR THE PERIOD 2017-18 ISSUED BY 2nd RESPONDENT IS HEREWITH ENCLOSED AS ANNEXURE- H AND J ii) ISSUE WRIT OF MANDAMUS AND DIRECT THE RESPONDENTS TO CONSIDER THE RETURNS FILED BY THE PETITIONER VIDE ANNEXURE-B ARE CORRECT AND GRANT INPUT TAX BENEFIT CLAIMED BY THE PETITIONER AND iii) ISSUE WRIT OF PROHIBITION, NOT TO PROCEED FURTHER STEPS OR MEASURES OR ANY SUCH KIND OF INITIATIVES PERTAINING TO RECOVERY(S) OVER THE IMPUGNED THE ADJUDICATION ORDER DATED 11.12.2023 PASSED BY 2nd RESPONDENT VIDE NO. CTO(Audit- 2)/Bly/2023-24/T- AND THE DRC-07 BEARING REF NO. ZD2909230379850 DATED 23.09.2023 FOR THE PERIOD 2017- 18 ISSUED BY 2nd RESPONDENT IS HEREWITH ENCLOSED AS ANNEXURE- H AND J iv) PASS SUCH OTHER OR FURTHER ORDERS AS THIS HONBLE COURT MAY DEEM FIT IN THE FACTS AND CIRCUMSTANCES OF THIS CASE, IN THE INTEREST OF JUSTICE AND EQUITY. 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. Learned AGA accepts notice for respondent Nos.1 and 2. 2. The petitioner is before this Court seeking for the following reliefs: - 3 - HC-KAR NC: 2025:KHC-D:10251 WP No. 105720 of 2025 i) Issue writ of certiorari quashing the adjudication order dated 11.12.2023; passed by 2nd respondent vide no. CTO(Audit- 2)/Bly/2023-24/T- and the DRC-07 bearing ref no. ZD2909230379850 dated 23.09.2023 for the period 2017-18 issued by 2nd respondent is herewith enclosed as ANNEXURE- H and J. ii) Issue writ of Mandamus and direct the respondents to consider the returns filed by the petitioner vide ANNEXURE-B are correct and grant input tax benefit claimed by the petitioner and, iii) Issue writ of prohibition, not to proceed further steps or measures or any such kind of initiatives pertaining to recovery(s) over the impugned the adjudication order dated 11.12.2023 passed by 2nd respondent vide no. CTO(Audit-2)/Bly/2023-24/T- and the DRC-07 bearing ref no. ZD2909230379850 dated 23.09.2023 for the period 2017-18 issued by 2nd respondent is herewith enclosed as ANNEXURE- H and J. iv) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of this case, in the interest of justice and equity. 3. The contention of the petitioner is that, the adjudication order dated 11.12.2023 has been passed by respondent No.2 on 23.09.2023 without issuance of any notice to the petitioner and as such the petitioner could not make a submission and has - 4 - HC-KAR NC: 2025:KHC-D:10251 WP No. 105720 of 2025 been deprived of an opportunity to place his side of the story in the said matter. 4. Learned AGA submits that the notice had been web hoisted on the portal and issued by email. However, there is no particular document which has been placed on record evidencing service of the email on the petitioner. In that view of the matter, I pass the following: ORDER i. Writ Petition is allowed. ii. A certiorari is issued, Adjudication order dated 11.12.2023 and the order dated 23.09.2023 issued by respondent No.2 at Annexures H and J are quashed. iii. The petitioner is granted 15 days’ time to reply to the show cause notice, which shall be considered - 5 - HC-KAR NC: 2025:KHC-D:10251 WP No. 105720 of 2025 on merits by respondent No.2 in accordance with law. iv. Respondent No.2 is to pass necessary orders within four weeks after such reply being received. v. In view of disposal of the main petition, pending I.As. if any, do not survive for consideration and are disposed of. Sd/- (SURAJ GOVINDARAJ) JUDGE gab CT:PA List No.: 1 Sl No.: 11