- 1 - HC-KAR NC: 2025:KHC-D:9817-DB WA No. 100001 of 2025 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 6TH DAY OF AUGUST, 2025 PRESENT THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL WRIT APPEAL NO. 100001 OF 2025 (T-RES) BETWEEN: SHRI BHARATH KUMAR HEGDE, S/O. SHRI SHRIPATI KESHAV HEGDE, AGED 45 YEARS, FORMERLY THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIT-3, HUBBALLI, PRESENTLY WORKING AS THE EXECUTIVE OFFICER, TALUK PANCHAYAT, HAVERI TALUK, HAVERI DISTRICT-581110. …APPELLANT (BY SRI. NARAYAN G. RASALKAR, ADVOCATE) AND: 1. THE SECRETARY TO THE GOVERNMENT OF KARNATAKA, FINANCE DEPARTMENT, (BUDGET AND RESOURCES), 2ND FLOOR, VIDHANA SOUDHA, BENGALURU-560001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, IN KARNATAKA, 1ST FLOOR, VANIJYA TERIGE KARYALAYA-1, KALIDASA ROAD, GANDHI NAGAR, BENGALURU-560009. Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: High Court of Karnataka, Dharwad Bench - 2 - HC-KAR NC: 2025:KHC-D:9817-DB WA No. 100001 of 2025 3. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (REVISION AND RECOVERY), VANIJYA TERIGE KARYALAYA-1, KALIDASA ROAD, GANDHI NAGAR, BENGALURU-560009. 4. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN), DIVISIONAL GOODS AND SERVICES TAX OFFICE, DHARWAD DIVISION, VANIJYA TERIGE BHAVAN, D. C. OFFICE COMPOUND, DHARWAD-580001. 5. THE SENIOR AUDIT OFFICER, RS-1, 1ST FLOOR, A BLOCK, AUDIT BHAVAN, NEAR M. S. BUILDINGS, BENGALURU 560001. 6. M/S. MEGHA ENGINEERING AND INFRASTRUCTURES LIMITED, 10, 16TH CROSS ROAD, G. D. PARK EXTENSION, VYALIKAVAL, KODANDARAMAPURA, MALLESHWARAM, BENGALURU-560003. 7. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, AUDIT-3, HUBBALLI, VANIJYA TERIGE BHAVAN, P.B ROAD, NAVANAGAR, HUBBALLI-580025. …RESPONDENTS (BY SRI. V. S. KALASURMATH, AGA FOR R1 TO R5 AND R7) THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING SET ASIDE THE ORDER DATED 19TH JULY, 2023 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO. 104386 OF 2023 (TRES) BY ALLOWING THIS WRIT APPEAL AND ETC. THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV AND THE HON'BLE MR. JUSTICE VIJAYKUMAR A.PATIL - 3 - HC-KAR NC: 2025:KHC-D:9817-DB WA No. 100001 of 2025 ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE S.SUNIL DUTT YADAV) The appellant who was the petitioner before the learned Single Judge has called in question correctness of the order passed in W.P.No.104386/2023. 2. In terms of the order passed by the learned Single Judge, the writ petition filed challenging the validity of the show-cause notice as one being without jurisdiction and without authority of law came to be rejected while observing that the substantive remedy could be obtained by way of appropriate proceedings before the Karnataka State Administrative Tribunal (‘KAT’, for short). Learned counsel for the petitioner strenuously contends that this is a matter of importance and requires to be taken up by this Court as show-cause notice relates to certain functions of the officer as a quasi judicial authority. 3. While we notice the contention, however, we feel it appropriate that the petitioner be relegated to avail - 4 - HC-KAR NC: 2025:KHC-D:9817-DB WA No. 100001 of 2025 of the substantive remedy before the KAT as observed by the learned Single Judge. 4. In light of the urgency pleaded if application is filed before the KAT, same to be taken up. All contentions of the petitioner as raised herein may be looked into appropriately. Accordingly, appeal is disposed off. 5. In view of disposal of appeal, pending interlocutory applications, if any do not survive for consideration. All contentions are kept open. Sd/- (S.SUNIL DUTT YADAV) JUDGE Sd/- (VIJAYKUMAR A.PATIL) JUDGE CLK /CT-AN List No.: 1 Sl No.: 6