- 1 - HC-KAR NC: 2025:KHC-D:8570 WP No. 107781 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 10TH DAY OF JULY 2025 BEFORE THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR WRIT PETITION NO. 107781 OF 2024 (T-RES) BETWEEN: RAJENDRA SIDDRAMAPPA WALI, AGE: 60 YEARS, OCC: PROPRIETOR, M/S. R.S. WALI R/O. GODKE FACTORY COMPOUND, NAV AYODYA NAGAR, HUBBALLI-580024, TIN-29890044773. …PETITIONER (BY SRI. D.J. NAIK, ADVOCATE) AND: 1. JOINT COMMISSIONER OF COMMERCIAL TAXES, NAVANAGAR-580024, (APPEALS) DHARWAD DIVISION, HUBBALLI, DIST: DHARWAD. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAX, ENFORCEMENT-2, HUBBALLI, NAVNAGAR-580024, DIST: DHARWAD. 3. THE COMMERCIAL TAX OFFICER, (AUDIT) 3, NAVANAGAR, HUBBALLI-580024, PERIOD 2009-10, DIST: DHARWAD. …RESPONDENTS (BY SRI. S.V. MAGADUM, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI TO SET-ASIDE THE FURTHER PROCEEDINGS IN THE CR.MISC NO. 124/2018 ON THE FILE OF THE IV ADDITIONAL CIVIL JUDGE AND JMFC COURT HUBBALLI AND ETC. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: VIJAYALAKSHMI M KANKUPPI Digitally signed by VIJAYALAKSHMI M KANKUPPI Location: High Court of Karnataka, Dharwad Bench Date: 2025.07.16 14:35:31 +0530 - 2 - HC-KAR NC: 2025:KHC-D:8570 WP No. 107781 of 2024 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE PRADEEP SINGH YERUR) 1. Heard learned counsel for the petitioner. Learned AGA is directed to take notice for the respondents-State. 2. The petitioner is aggrieved by the proceedings in Crl.Misc.No.124/2018 on the file of the IV Addl. Civil Judge and JMFC, Hubballi for recovery of tax, interest and penalty. 3. The petitioner is a proprietorship concern registered under the Karnataka Value Added Tax (KVAT) Act, 2003 engaged in sale of groundnuts and GN seeds. It is submitted that the respondents inspected the sales register and found discrepancies and thereafter passed the impugned order for collection of taxes and penalty. The petitioner is before this Court questioning the initiation of criminal miscellaneous proceedings for recovery of the amount which has already been challenged by the petitioner before the Joint Commissioner by way of - 3 - HC-KAR NC: 2025:KHC-D:8570 WP No. 107781 of 2024 an appeal under Section 62 of the KVAT Act, 2003. The appeal is against the reassessment order passed under Section 39(1) read with Sections 72(2) and 36 of the KVAT Act, 2003 seeking indulgence of this Court. 4. Per contra, learned AGA contends that the impugned order passed is liable to be challenged before the Appellate Tribunal under Section 63 of the KVAT Act, 2003. Section 63(1) of the KVAT Act, 2003 reads as under: “63. Appeal to the Appellate Tribunal. (1)Any officer empowered by the Government in this behalf or any other person objecting to an order passed by the appellate authority under Section 62 may appeal to the Appellate Tribunal within a period of sixty days from the date on which the order was communicated to him.” 5. On going through the provisions of Section 63(1) of the KVAT Act, 2003, any person objecting to an order passed by the Appellate Authority under Section 62 will have to appeal to the Appellate Tribunal under Section 63 of the KVAT Act, 2003 within thirty days from the date - 4 - HC-KAR NC: 2025:KHC-D:8570 WP No. 107781 of 2024 on which the order was communicated to them, instead of exhausting the appeal remedy as provided under the KVAT Act, 2003. The petitioner is before this Court questioning the recovery proceedings, which cannot be entertained by this Court when the petitioner has not challenged the order passed by the Joint Commissioner under Section 62 of the Karnataka Value Added Tax (KVAT) Act, 2003. Under the circumstances, I find no merit to entertain the present petition as there is alternative efficacious remedy available to the petitioner by approaching the Appellate Tribunal under Section 63 of the KVAT Act, 2003. On this very short point, this petition requires to be disposed of. Accordingly, I pass the following: ORDER i. Petition is disposed of as the same is not maintainable. ii. The petitioner is at liberty to approach the Appellate Tribunal under Section 63 of the KVAT Act, 2003. - 5 - HC-KAR NC: 2025:KHC-D:8570 WP No. 107781 of 2024 iii. No opinion is expressed by this Court as to the merits of the matter. Sd/- (PRADEEP SINGH YERUR) JUDGE KGK List No.: 1 Sl No.: 14