- 1 - HC-KAR NC: 2025:KHC:50557 WP No. 4187 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 4187 OF 2023 (T-RES) BETWEEN: SMT. B KAMALA W/O BABU LAL AGED ABOUT 44 YEARS, PROPRIETOR OF M/S K.B MARKETTING, NO. 360/A, SHIVAYANA MATT ROAD, DEVARAJAMOHALAL, MYSORE - 570 004. …PETITIONER (BY SRI. R.L.N MURTHY, ADVOCATE) AND: 1. THE STATE OF KARNATAKA BY ITS SECRETARY, COMMERCIAL TAX DEPARTMENT, VIDHANA SOUDHA, BENGALURU - 560 001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAX, AUDIT NO. 3, MYSORE - 570 024. 3. THE ASSISTANT COMMISSIONER COMMERCIAL TAXES, LVO 200 MYSORE - 570 024 …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA) Digitally signed by SHARADAVANI B Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50557 WP No. 4187 of 2023 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDERS PASSED IN APPEAL NO.KVAT/AP/37/2021.22 BY THE JOINT COMMISSIONER OF COMMERCIAL TAX APPEAL, MYSORE DIVISION, MYSORE,DATED 09.09.2022 AND QUASHING THE SAME AND THE NOTICE DATED 14.02.2023 BEARING NO. DCCT(A)-3/MOS/413/2022-23, IS HEREWITH PRODUCED AS ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following relief: "Wherefore, the petitioner in the above case, most respectfully prays that this Hon'ble Court to quash/set aside the orders passed in appeal No.KVAT/AP/37/2021-22, by Joint Commissioner of Commercial Tax (Appeals), Mysore Division, Mysore, dated 09.09.2022 and quashing the same and notice dated 14.02.2023 bearing No.DCCT(A) - 3/MOS/413/2022-23, is herewith produced as Annexure-A, issued by respondent No.2 Deputy Commissioner, in the interest of justice and equity." 2. Though several contentions have been urged by the petitioner in the present petition, having regard to availability of equally efficacious and alternative remedy by way of an appeal against the impugned order passed - 3 - HC-KAR NC: 2025:KHC:50557 WP No. 4187 of 2023 by the first appellate authority, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to dispose of the petition reserving liberty in favour of the petitioner to file an appeal before the Karnataka Appellate Tribunal, Bengaluru, as provided under Section 63 of the KVAT Act, 2003. 3. It is further directed that that in the event petitioner files such an appeal before the Karnataka Appellate Tribunal within eight weeks from today, petitioner would be entitled to the benefit of Section 14 of the Limitation Act, 1963. Subject to aforesaid directions and liberty reserved in favour of the petitioner, petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE BSV/List No.: 2 Sl No.: 23