- 1 - HC-KAR NC: 2025:KHC:49682 WP No. 29814 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.29814 OF 2025 (T-RES) BETWEEN: SMT. DEVAKI AGED ABOUT 62 YEARS W/O LATE BALADKA RAMA NAIK KOTEKAR, NO.4-94B, GANESH PRASAD HOUSE, SOMESHWAR TEMPLE ROAD, SOMESHWAR, MANGALURU – 575 022. …PETITIONER (BY SRI. ARYAMAN GHULATI, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX (GST) MANGALURU EAST DIVISION, C.R.BUILDING, ATTAVAR, MANGALURU – 575 001. 2. THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX (PREVENTIVE), 6TH FLOOR, TRADE CENTRE, BLUNTS HOSTEL ROAD, MANGALURU – 575 003. …RESPONDENTS (BY SRI. UNNIKRISHNAN M., ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI CALLING FOR THE RECORDS AND TO QUASH CALLING FOR RECORDS IN THE IMPUGNED ORDER IN ORIGINAL BEARING SL.NO.MLR-CGST-000- ED-AC-PG-008-2024-25 AND WITH DIN NO.20250257000000444B8C DATED 04.01.2025 (ANNEXURE-A) ISSUED BY THE FIRST RESPONDENT AGAINST THE DECEASED FATHER OF THE PETITIONER AND QUASH THE SAME AS ARBITRARY, ILLEGAL AND NON-EST IN LAW AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49682 WP No. 29814 of 2025 CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs:- “ (i) To issue a Writ of Certiorari calling for the records and to quash the impugned Order in Original baring Sl.No.MLR-CGST-000-ED-AC-PG-008-2024-25 and with DIN No.20250257000000444B8C dated 04.01.2025 (Annexure-A) issued by the First Respondent against the deceased father of the petitioner and quash the same as arbitrary, illegal and non- est in law. (ii) To issue a writ of mandamus directing the First and Second Respondents to issue formal notice to the petitioner and other legal heirs of the Late Shri. Baladka Rama Naik Kotekar, proprietor of M/s. Ganesh Prasad Tours and Travels before any order of adjudication is issued which would come to be enforced against the estate of the deceased Shri.Baladka Rama Naik Kotekar. (iii) To award costs of and incidental to this Writ Petition be paid by the respondents; (iv) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in facts and circumstances of the case and in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents – revenue and perused the material on record. - 3 - HC-KAR NC: 2025:KHC:49682 WP No. 29814 of 2025 3. A perusal of the material on record will indicate that the petitioner – Smt. Devaki is the widow of late Baladka Rama Naik Kotekar, who said to have expired on 06.01.2024 leaving behind the petitioner, who succeed to his estate as his heir and legal representative. The petitioner having filed returns before the respondents, the respondents proceeded to initiate the impugned proceedings and passed the impugned order at Annexure-A dated 04.01.2025 as against the petitioner’s husband late Baladka Rama Naik Kotekar and as such, the petitioner is before this Court by way of the present petition interalia contending that the impugned proceedings, orders, notices etc., were passed against her deceased husband are illegal, void, invalid, non est and void ab- initio in view of the following judgments of this Court and other Courts; (i) Sri. Late Someshwar Rao Chilukuri vs. Income Tax Officer – W.P.No.28677/2024 Dated 09.01.2025; (ii) Mrs.Vanitha Gopal Shetty vs. Assistant Commissioner of Income – tax, Circle 26(1), Mumbai – W.P.No.19840/2019 dated 05.07.2021; (iii) Urmila Saxena vs. Central Board of Direct Taxes – (2024) 159 taxmann.com 6 (Madhya Pradesh); - 4 - HC-KAR NC: 2025:KHC:49682 WP No. 29814 of 2025 (iv) Sumit Balkrishna Gupta vs. Assistant Commissioner of Income-tax, Circle (16(2), Mumbai – (2019) 103 taxmann.com 188 (Bombay). 4. Per contra, learned counsel for the respondents – revenue submits that there is no merit in the petition and that the same is liable to be dismissed. 5. As rightly contended by the learned counsel for petitioner, the petitioner’s husband – the original assessee Baladka Rama Naik Kotekar having expired on 06.01.2024, the impugned proceedings, orders passed as against the late husband of the petitioner are clearly illegal, void, invalid, non est and void ab- initio as held by this Court in the aforesaid judgments and the recent judgment of the Apex Court referred to supra. 6. In the result, I pass the following:- ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure-A dated 04.01.2025 passed by the 1st respondent is hereby set aside. - 5 - HC-KAR NC: 2025:KHC:49682 WP No. 29814 of 2025 (iii) Liberty is reserved in favour of the respondents to initiate appropriate action against the petitioner subject to all just exceptions and in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV; List No.: 2 Sl No.: 81