- 1 - NC: 2025:KHC-D:4762 WP No. 107142 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 107142 OF 2023 (T-RES) BETWEEN: SHRI. PRABHAKAR HANAMANT KANABUR S/O MR. HANAMANT, AGED ABOUT 40 YEARS, 126, CIVIL CONTRACTOR, KANDAGAL, KARNATAKA-587 116. DIST: BAGALKOT. … PETITIONER (BY MS.HITHA., ADVOCATE FOR SRI. SHASHANK S.HEGDE., ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT-1), VANIJYA TERIGE BHAVAN, SEC NO.07, NAVANAGAR, BAGALKOT-587 101. 2. COMMISSIONER OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, GANDHI NAGAR, KALIDASA ROAD, BENGALURU, KARNATAKA-560 009. 3. CANARA BANK, CTS NO.136/A/1B, MAHAVEER ROAD, A B CONTRACTORS BUILDING, BAGALKOT H.O., KARNATAKA-587 101, REPRESENTED BY ITS MANAGER. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:4762 WP No. 107142 of 2023 4. EXECUTIVE ENGINEER, PUBLIC WORKS DEPARTMENT, BAGALKOT DIVISION, BAGALKOT, KARNATAKA-587 101, … RESPONDENTS (BY SRI. GANGADHAR.J.M., AAG A/W SMT. KIRTILATA.R.PATIL., HCGP FOR R1, 2 & 4; R3-SERVED AND UNREPRESENTED) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: ORAL ORDER Ms.Hitha., counsel on behalf of Sri.Shashank S.Hegde., for the petitioner has appeared through video conferencing. Sri.Shashank S.Hegde., counsel for the petitioner and Sri.Gangadhar.J.M., AAG along with Smt.Kirtilata R.Patil., for respondents 1, 2 and 4 appeared in person. A perusal of the office note depicts that respondent No.3 is served and unrepresented. Respondent No.3 has neither engaged the services of an advocate nor conducted the case as a party in person. 2. The captioned Writ Petition is filed seeking several reliefs. One of the main prayer is seeking a Writ of Certiorari to - 3 - NC: 2025:KHC-D:4762 WP No. 107142 of 2023 quash the pre-intimation notice Form GST DRC-01A dated 21.02.2023 issued by respondent No.1 vide Annexure-F. 3. Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care. 4. In paragraph No.6 of the Writ Petition, the petitioner contends that the pre-intimation notice dated 21.02.2023 was received by him only on 02.03.2023 and he also contends that the petitioner was served the intimation only a day after the last day for objections and therefore, the petitioner was not in a position to file any response. Miss.Hitha., counsel in presenting her arguments vehemently contends that as per the intimation notice dated 21.02.2023, the petitioner was asked to file submissions by 01.03.2023 in Part-B of the Form. She argued by saying that the notice was received by the petitioner only on 02.03.2023. Counsel, therefore, submits that the notice is liable to be quashed. - 4 - NC: 2025:KHC-D:4762 WP No. 107142 of 2023 AAG submits that the State Government has filed a memo furnishing a true copy of the acknowledgement stating that the petitioner received an intimation notice dated 21.02.2023 on 23.02.2023 itself. Hence, he submits that the memo may be placed on record and an appropriate order may be passed. The submission is noted and the memo is placed on record. A perusal of the acknowledgement would reflect that the petitioner received the same on 23.02.2023. However, he has made an incorrect statement in the petition to allege that he could not file his response on or before 01.03.2023. Needless to say, Annexures-F and G are the notices and the same have been culminated in the summary order at Annexure-H. Hence, the contentions of the petitioner cannot be accepted. The Assistant Commissioner of Commercial Taxes passed the order on 03.05.2023. As against the said order, there is an alternate and statutory remedy available by filing an appeal under Section 107 of the KGST Act. Hence, I decline to exercise power under the Writ jurisdiction. - 5 - NC: 2025:KHC-D:4762 WP No. 107142 of 2023 5. As far as the reliefs to quash Annexures J, K and L are concerned, they are consequent to the order passed by the Assistant Commissioner of Commercial Taxes. 6. Resultantly, the Writ Petition is dismissed. The petitioner may approach the statutory appropriate forum, if so advised. Sd/- (JYOTI MULIMANI) JUDGE RH LIST NO.: 2 SL NO.: 47