Research › Search › Judgment
High Court of Karnataka · body
2025 DAILYLAW 62885 (KAR)
GADDILINGAYYA v. THE COMMISSIONER OF EXCISE BANGALURU
WP/203493/2025 · 2025-11-10
M G S Kamal
body2025
[ 2025 DAILYLAW 62885 (KAR) · dailylaw.ai ]
[ 2025 DAILYLAW 62885 (KAR) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
- 1 -
!!"#!$%&
' &("&"&
)*"+
!" #$%
&
'
(
!
!) $!*+
#,,$%
$ ) -## #,
#,,$
Digitally signed by SHIVALEELA DATTATRAYA UDAGI Location: HIGH COURT OF KARNATAKA
- 2 -
!!
#,
&
' .
!$(
- ! $$ $$% ! ! /(
- !
-
!
,
,
$,$
$,$#$
!
0
!"
)#1 2( - !
!
-
3
.
! '3
.
(
456567849 6: 24;794 5<6: 7=95 :44>68? ;7@@7A68? 94@64;:
!
"
#$%&%' ()
#$%
*
+
*
" !
" # , -.
/ 0!
-1 (23
- 3 -
!
* ! 4
$ /:47;5<4B4565678496:5</5<46:C4/9:7@D </5 <4 6: 5<4 7A849 7; 5<4 B@75 24/968? 7
=6@D68? 7 :65=/54D /5 /:<C/@ 6@@/?4 ;E/@B=9 /@=> /@/2=9/?6 6:596F5
<4 94:B78D485 7:
/8D # </:24489=8868?945/6@@6G=79:<7B'7H498I485##( 685<4/;794:/6DB94I6:4:24@78?68?57B45656784968549I:
7;/9485/@@4/:4/?944I485
</55<494:B78D4857
</D /?944D /8D =8D495/>48 57 94I/68 68 B7::4::678 7; 5<4 B94I6:4:24@78?68?575<4B456567849;79/B4967D7;C4/9:
F7II48F68? ;97I ,J
,%
$,$ 4KB6968? 78 ,
,
$,, </5 F7859/9C 57 5<4 /;794:/6D =8D49:5/8D68? /8D /::=9/8F4 94:B78D485 7
</: ?6H48 /8 /BB@6F/5678 57 94:B78D485 7
$ :44>68? 94@7F/5678 7; 5<4 :<7B ;97I 5<4 B94I6:4: 24@78?68? 57 5<4 B456567849 57 5<4 B@75 24/968?
7
, 68 C
7
% 7; !/95/</2/D 6@@/?4 /@=> /8D 6:596F5 /@/2=9/?6
</5 68 ;=95<49/8F4 7; 5<4 :/6D /BB@6F/5678 94:B78D485 7
</: :=2I6554D B97B7:/@ 57 :<6;5 5<4 7H498I485 7A84D @6G=79 :<7B 57 5<4
- 4 -
2=6@D68?7A84D2C/875<49B49:78F/=:68?;68/8F6/@@7::57 5<4B456567849
<4F7=8:4@;795<4B456567849:=2I65:5</55<4 B97B7:4D/F56787;5<494:B78D485#/=5<796564:57:<6;55<4 @6G=79:<7BA7=@D/I7=8557=8L=:54896F<I485?6H485<4 ;/F5 5</5 5<4 94:B78D485 # /=5<796564: </D /?944D 57 94I/6868B7::4::6787;5<4B456567849B97B495C;79C4/9:
: :=F< 5<4C /94 27=8D 57 94I/68 68 5<4 B94I6:4 7;
B456567849 /8D 5<4C /94 875 4KB4F54D 57 H/F/54 /8D :<6;5 5<4 B94I6:4: F/=:68? @7:: 7; 78@C :7=9F4 7; 68F7I4 57 B456567849 A<7 6: /?4D C4/9:
4 94;49: 57 / F@/=:4 68 5<4/?944I485A<6F<94G=694:6::=/8F47;I785<:8756F4 68 A96568?
<=: <4 :=2I65: 5</5 5<4 94:B78D485: 875 </H68?F7IB@64D4H485<4549I:7;5<4/?944I485F/8875 24 B49I6554D 57 :<6;5 /8D 94@7F/54 5<4 :<7B
4 ;=95<49 :=2I65:5</55<494:B78D485:/9494@C68?=B78/D7F=I485 /5 884K=94# A<6F< </: 875 2448 4K4F=54D 2C 5<4 B456567849
4 :=2I65: 5</5 5<4 94:B78D485 # /=5<796564: </H46::=4D/F7BC7;5<4/?944I485A<6F<6:I/86B=@/54D
- 5 -
A65< 5<4 68:495678: A<6F< 5<4 B456567849 </D 875 /?944D =B78
48F4<4:44>:57/@@7A5<4A965B4565678
4/9D
49=:4D5<494F79D:
::=49/6:4D2C5<4B4565678496:784/BB/9485@C 7;/294/F<7;549I:7;5<4/?944I4857;@4/:4B=9B7954D@C 485494D6857245A4485<4B456567849/8D5<494:B78D485# 94?/9D68?5<494:B78D4857FF=BC68?5<4B94I6:4:;79 /D4;68654B4967D7;C4/9:
4:6D4:5<4946:/@@4?/56787;
I/86B=@/56787;/?944I485
?944I4852468?94@64D=B78 2C5<4B4565678496:87594?6:5494D
<4:46::=4:I/C</H4 5724/DL=D6F/54D24;794/F7IB45485F6H6@F7=95
<4:/I4 F/887524?7846857685<6:A965B4565678
85</5H64A7;5<4I/554994:49H68?@62495C57 5<4 B456567849 57 /H/6@ :=F< 94I4DC 6; /8C /: I/C 24 /H/6@/2@46;:7/DH6:4DB45656786:
",- )&"&+ (! - 6:57
@7
$