- 1 - NC: 2025:KHC-D:3193 WP No. 106302 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 106302 OF 2024 (LB-TAX) BETWEEN: SHRI VEERESH S/O PAVADEPPA BANNIKATTI AGE 37 YEARS OCC CONTRACTOR R/O HOUSE NO 7/8, WARD NO 01, GUNDUR, TQ: KARATAGI 583229 DIST GANGAVATHI …PETITIONER (BY SRI. PRUTHVI K S,ADVOCATE) AND: 1. THE STATE OF KARNATAKA RPTD BY ITS PRINCIPAL SECRETARY DEPT OF RURAL DEVELOPMENT AND PANCHAYAT RAJ M S BUILDING, DR AMBEDKAR VEEDHI BENGALURU 560001 2. THE OFFICE OF GRAM PANCHAYAT RPTD BY ITS PANCHAYAT DEVELOPMENT OFFICER HULKIHAL 583229 KARATAGI, TQ GANGAVATHI DIST KOPPAL 3. THE COMMISSIONER FOR COMMERCIAL TAXES GOODS AND SERVICE TAX GANGAVATHI 583227 TQ: GANGAVATHI, DIST KOPPAL …RESPONDENTS (BY SRI. V.S. KALASURMATH., AGA FOR R1 & R3; SRI. VIJAYKUMAR BALAGERIMATH, ADVOCATE FOR R2) ASHPAK KASHIMSA MALAGALADINNI Digitally signed by ASHPAK KASHIMSA MALAGALADINNI Location: High Court of Karnataka, Dharwad Bench Date: 2025.02.21 16:31:09 +0530 - 2 - NC: 2025:KHC-D:3193 WP No. 106302 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS BY DIRECTING THE RESPONDENT NO.2 TO ISSUE TIN NUMBER TO THE PETITIONER AT FORM NO.156 PURSUANT TO THE REPRESENTATION DTD. 3/9/2024 RECEIVED THROUGH ACKNOWLEDGMENT ON 5/9/2024 VIDE ANNEXURE-H, IN THE INTEREST OF JUSTICE AND EQUITY AND ETC. THIS WRIT PETITION, COMING ON FOR HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ) 1. The petitioner is before this Court seeking for the following reliefs: i. Issue a writ in the nature of mandamus by directing the R2 to issue TIN number to the petitioner at Form No.156 pursuant to the representation dated 3.9.2024 received through acknowledgment on 5.9.2024 vide Annexure-H, in the interest of justice and equity. ii. Issue such other suitable order/s or directions as this Hon’ble Court deems fit and proper in the nature and circumstances of the case, in the interest of justice and equity. 2. The grievance of the petitioner is that though the petitioner had made an application to respondent No.2 for issuance of TIN number in Form 156 vide - 3 - NC: 2025:KHC-D:3193 WP No. 106302 of 2024 representation dated 3.9.2024, the said TIN number has not been issued. 3. Learned AGA submits that the TIN number is required to be issued by respondent No.3-the Commissioner for Commercial Taxes on an application being made to respondent No.2-the Gram Panchayat. Once the Gram Panchayat forwards the application along with all the accompanying documents, respondent No.3 would consider the same and issue the necessary TIN number within a period of 15 days of the receipt of the documents from respondent No.2. 4. Sri.Vijaykumar Balagerimath., learned counsel for respondent No.2 submits that all the documents having been received by respondent No.2 will be forwarded to respondent No.3 within a period of 10 days from today, his submission is placed on record. 5. In view of the matter, I pass the following; - 4 - NC: 2025:KHC-D:3193 WP No. 106302 of 2024 ORDER i. The writ petition is partly allowed. ii. Respondent No.2 is directed to forward the application submitted by the petitioner along with all accompanying documents to respondent No.3 within 10 days from today i.e., on or before 28.2.2025. iii. Respondent No.3 is directed to act on the same and issue necessary TIN number within 15 days thereafter i.e., on or before 15.3.2025. iv. In view of disposal of the main petition, pending IA's does not survive for consideration. Hence, IA stands disposed of. Sd/- (SURAJ GOVINDARAJ) JUDGE SR List No.: 1 Sl No.: 111