Karnataka High Court
Shri Shivanand Govind Naik vs Assistant Commissioner Of Central Tax on 11 September, 2025
Author: Suraj Govindaraj
Bench: Suraj Govindaraj
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NC: 2025:KHC-D:11785
WP No. 106644 of 2025
HC-KAR
IN THE HIGH COURT OF KARNATAKA,AT DHARWAD
DATED THIS THE 11TH DAY OF SEPTEMBER, 2025
BEFORE
THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ
WRIT PETITION NO. 106644 OF 2025 (T-RES)
BETWEEN:
SHRI SHIVANAND GOVIND NAIK
S/O. LATE GOVIND,
AGED ABOUT 83 YEARS,
R/AT.NO.81, SHIVA GODOWN, KARWAR ROAD,
ANCHATAGERI, HUBBALI - 580 024,
DIST. DHARWAD.
...PETITIONER
(BY SRI. PRAVEEN TARIKAR, ADVOCATE)
AND:
1. ASSISTANT COMMISSIONER OF CENTRAL TAX
AND CENTRAL GST, HUBBALI DIVISION,
Digitally signed 1ST FLOOR, C.R.BUILDING,
by SAROJA
HANGARAKI NAVANAGAR, HUBBALLI - 580 025.
Location: High
Court of 2. COMMISSIONER OF CENTRAL GST
Karnataka, AND CENTRAL EXCISE (APPEALS) NO.71,
Dharwad Bench, CLUB ROAD, BELAGAVI - 590 001.
Dharwad
...RESPONDENTS
(BY SRI. GIRISH S. HULIMANI, ADVOCATE FOR R1 AND R2)
THIS WP IS FILED UNDER ORDER 226 AND 227 OF THE
CONSTITUTION OF INDIA, PRAYING TO A. ISSUE A WRIT OF
CERTIORARI TO QUASH THE ORDER IN APPEAL DATED
27.06.2025 BEARING DIN NO.20250657CT000000D9B2
ANNEXURE-F AND CORRIGENDUM DATED 22.07.2025 BEARING
DIN ORDER NO.20250757CT000000E7A4 ANNEXURE -G BOTH
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NC: 2025:KHC-D:11785
WP No. 106644 of 2025
HC-KAR
ORDER PASSED BY THE SECOND RESPONDENT FOR THE
FINANCIAL YEARS 2015-16 AND 2016-17.B. ISSUE SUCH OTHER
WRIT OR DIRECTION AS THIS HON'BLE COURT DEEM FIT TO
GRANT IN THE FACTS AND CIRCUMSTANCES OF THE PRESENT
CASE.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
1. Sri.Girish S Hulmani, learned counsel accepts notice for respondent Nos.1 and 2.
2. The petitioner is before this Court seeking for the following reliefs:
a. Issue a Writ of certiorari to quash the order in appeal dated 27.06.2025 bearing DIN No.20250657CT000000D9B2 Annexure-F and corrigendum dated 22.07.2025 bearing din order no.20250757CT000000E7A4 Annexure-G both order passed by the second respondent for the Financial Years 2015-16 and 2016-17. b. Issue such other writ or direction as this Hon'ble court deem fit to grant in the facts and circumstances of the present case.
3. The essential grievance of the petitioner is that the proceedings which have been initiated against the -3- NC: 2025:KHC-D:11785 WP No. 106644 of 2025 HC-KAR petitioner in pursuance with the data received from the Income Tax Department and Form 26AS and in terms of the data uploaded in Form 26AS and subsequently, though the order in appeal has been passed against the petitioner, the basis thereon being the information received from the Income Tax Department, his submission is that this issue is governed by the decision of a Co-ordinate Bench of this Court dated 03.07.2024 in WP No.11154/2023 and other connected matters.
4. A perusal of the aforesaid judgment indicates that the Co-ordinate Bench of this Court has dealt with in detail as regards the said aspects and held that only on the basis of the information received from the Income Tax Department or 26AS, the proceedings could not be initiated under the CGST/KGST Act.
5. In that view of the matter, the very same order would be applicable to the present petition. -4-
NC: 2025:KHC-D:11785 WP No. 106644 of 2025 HC-KAR
6. As such I pass the following:
ORDER
i) Writ petition is allowed.
ii) A certiorari is issued.
iii) Order dated 27.06.2025 bearing DIN
No.20250657CT000000D9B2 at Annexure-F
and Corrigendum dated 22.07.2025 bearing DIN No.20250757CT000000E7A4 at Annexure-G are quashed.
iv) The matter is relegated to the Adjudicating Officer for fresh consideration, who can issue a fresh show-cause notice, independent of the details received from the Income Tax Department and or 26AS, and consider the reply of the petitioner to the same and pass necessary orders.-5-
NC: 2025:KHC-D:11785 WP No. 106644 of 2025 HC-KAR
v) IA.1/2025 is allowed. Production of certified copy of Annexures-F and G is dispensed with.
Sd/-
(SURAJ GOVINDARAJ) JUDGE SH CT:PA List No.: 1 Sl No.: 43