- 1 - HC-KAR NC: 2025:KHC-D:13163 WP No. 106869 of 2024 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 24TH DAY OF SEPTEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106869 OF 2024 (T-RES) BETWEEN: M/S. PROTECH FOUNDERS PRIVATE LIMITED, (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) REPRESENTED BY ITS DIRECTOR, SRI. ANAND BOGAR, 739/1, RAJENDRA BUILDING, KHANPUR ROAD, UDYAMBHAG, BELAGAVI-590008. …PETITIONER (BY SRI. RAGHAVENDRA B.HANJER, ADVOCATE) AND: 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, RASHTRAPATI BHAWAN, DEFENCE HEAD QUARTERS, NEW DELHI-110001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, HAVING ITS OFFICE AT NORTH BLOCK, RASHTRAPATI BHAWAN, DEFENCE HEADQUARTERS, NEW DELHI-110001. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-D:13163 WP No. 106869 of 2024 3. STATE OF KARNATAKA, REPRESENTED BY ITS SECRETARY, MINISTRY OF REVENUE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE-560001. 4. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGEKARYALAYA-1, 1ST MAIN, GANDHINAGAR, BANGALORE-560009. 5. THE COMMIERCIAL TAX OFFICER (ENFORCEMENT)-02, NORTH ZONE, OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), 4TH FLOOR, SOUMULYASOUDA, CLUB ROAD, BELAGAVI-590001. 6. THE COMMERCIAL TAX OFFICER (AUDIT-4), SOUMULYASOUDHA, 3RD FLOOR, CLUB ROAD, BELAGAVI-590001. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, A) ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF ANY WRIT DECLARING THAT SECTION 16(2)(C) OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND THE KARNATAKA GOODS AND SERVICE TAX ACT, 2017 IS ILLEGAL AND ULTRA VIRES THE CONSTITUTION. B) ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI BY QUASHING THE IMPUGNED SHOW CAUSE NOTICE BEARING NO.CTO/ENF-2/INS-55/DRC- 01/2023-24 (RFN-MA290324011687T) ISSUED IN FORM GST DRC-1 DATED 05.03.2024 BY THE 5TH RESPONDENT (ANNEXURE-‘A’) ALONG WITH SUMMARY OF THE SHOW CAUSE NOTICE BEARING REFERENCE NO.ZD2906241353681 DATED 28.06.2024 IN FORM GST DRC-01 BY THE 6TH RESPONDENT (ANNEXURE-B) AND THE IMPUGNED EX PARTE ORDER UNDER SECTION 73(9) OF THE CENTRAL/KARNATAKA GST ACT, 2017 IN FORM GST DRC-07 ALONG WITH SUMMARY OF THE ORDER BEARING REFERENCE NO.ZD2906241354077 DATED 28.06.2024 PASSED BY THE 6TH RESPONDENT (ANNEXURE-‘B’)’; - 3 - HC-KAR NC: 2025:KHC-D:13163 WP No. 106869 of 2024 C) CONSEQUENTLY, ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF ANY WRIT DECLARING THAT THE ENTIRE INPUT TAX CREDIT CLAIMED BY THE PETITIONER FOR THE TAX PERIOD 2021-22 IS IN ACCORDANCE WITH THE PROVISIONS OF SECTION 16(1) OF THE CGST ACT, 2017/KGST, 2017. THIS PETITION, COMING ON FOR DISMISSAL, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. Despite the order dated 10.09.2025, office objections have not been complied with. 2. It appears that the petitioner is not interested in prosecuting the matter. 3. The petition is dismissed for non-prosecution. SD/- (SURAJ GOVINDARAJ) JUDGE AM CT: UMD List No.: 3 Sl No.: 124