- 1 - HC-KAR NC: 2025:KHC-D:15724 WP No. 107876 of 2024 IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 17TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 107876 OF 2024 (T-RES) BETWEEN: M/S HAL KOINFRAPROJECTS HEAD OFFICE AT SHOP NO. 14, GORAI-CHINMAY CHS LTD., OFF GORAI ROAD, NEAR ZOOM PLAZA GORAI III, BORIVALI WEST, MUMBAI 400092 BRANCH AT CTS NO. 786 A, NEHARU NAGAR, BELAGAVI-590010 A PARTNERSHIP FIM, R/BY ITS PARTNER SHRI SUBHASH A KOTEKAR R/O SHOP NO. 14, GORAI CHINMAY CHS LTD. OFF GORAI ROAD, NEAR ZOOM PLAZA, GORAI III, BORIVALI WEST, MUMBAI 400092 MOIBILE NO. 9833770175 EMAIL ID. advocatevidhayak.gst@gmail.com … PETITIONER (BY SRI. VINAYAK S CHINCHANIKAR, ADVOCATE) AND: 1. THE UNION OF INDIA R/BY THE SECRETARY (REVENUE) MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE ADDRESS 128 A, NORTH BLOCK, NEW DELHI 110001 PHONE (LANDLINE) 011-23092653, 23092111, 23095354 Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Bench, Dharwad - 2 - HC-KAR NC: 2025:KHC-D:15724 WP No. 107876 of 2024 EMIAL ID : rsecy@nic.in 2. STATE OF KARNATAKA R/BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT OFFICE ADDRESS II FLOOR, VIDHAN SOUDHA, AMBEDKAR VEEDHI, BENGALURU 560001 PHONE (LANDLINE) 08022252078 EMAIL ID. : prs-fd@karnataka.gov.in 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS), BELAGAVI DIVISION, BELAGAVI V FLOOR, SUMMOULYA SOUDHA, RACE COURSE CIRCEL, CLUB ROAD, VISHWESHWARIAYYA NAGAR BELAGAVI 590001 EMAIL ID : jcct-appealsbgm@ctd.ka.gov.in. PHONE (LANDLINE) 0831-2407367 4. THE COMMERCIAL TAX OFFICER (AUDIT-1), BELAGAVI III FLOOR, SUMMOULYA SOUDHA, RACE COURSE CIRCE, CLUB ROAD, VISHWESHWARIAYYA NAGAR BELAGAVI 590001 EMAIL ID jcct-appealsbgm@ctd.ka.gov.in. PHONE (LANDLINE) 0831-2407363 5. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-390, BELAGAVI DIVISION BELAGAVI, GROUND FLOOR, SUMOULYA SOUDHA RACE COURSE CIRCLE, CLUB ROAD, VISHWESHWARAIAYYA NAGAR BELAGAVI 590001 EMAIL ID-acctlgsto-390bgm@ctd.ka.gov.in. phone(Landline) 0831-2407393 … RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: - 3 - HC-KAR NC: 2025:KHC-D:15724 WP No. 107876 of 2024 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA) 1. This Court, by order dated 14.10.2025, had passed the following direction: “A week’s time is granted to comply with the office objections, failing which the petition would stand dismissed for its non-compliance.” 2. Despite the directions issued by this Court, the office objections have not been complied with till date. Accordingly, the petition stands rejected for non-compliance with the office objections. Sd/- (M.NAGAPRASANNA) JUDGE VNP / CT: ASC List No.: 1 Sl No.: 197