Karnataka High Court
WA/1416/2026 of M/S. S H TRADERS, Vs COMMERCIAL TAX OFFICER on 16 September 2026
CNR: KAHC010332992026 NC: 2026:KHC:50320-DB WA No. 1416 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT APPEAL NO. 1416 OF 2026 (T-RES) BETWEEN:
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 16TH DAY OF SEPTEMBER, 2026
PRESENT
THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
AND
THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA
WRIT APPEAL NO. 1416 OF 2026 (T-RES)
BETWEEN:
1.
M/S. S H TRADERS
AT SURVEY NO.112/1
LAKKINKOPPA GRAMA
NIDHIGE HOBLI
BHADRAVATHI
SHIVAMOGGA - 577 222
REPRESENTED BY ITS PROPRIETOR
SRI SABIR SHARIFF
…APPELLANT
(BY SMT. VEENA HEGDE, ADVOCATE)
AND:
1.
COMMERCIAL TAX OFFICER
ENFORCEMENT -1
DEPARTMENT OF COMMERCIAL TAXES
OPPOSITE TO SRI SADHGURU KABEERANANDA
SWAMI VIDYAPEET
CHALLAKERE ROAD
CHITRADURGA KARNATAKA - 577 501
2.
ASSISTANT COMMISSIONER FOR
COMMERCIAL TAXES
ENFORCEMENT -1
DEPARTMENT OF COMMERCIAL TAXES
OPPOSITE TO SRI SADHGURU
Digitally
signed by
AMBIKA H B
Location:
High Court
of Karnataka
HC-KAR
KABEERANANDA
SWAMI VIDYAPEET
CHALLAKERE ROAD
CHITRADURGA KARNATAKA - 577 501
3.
JOINT COMMISSIONER OF COMMERCIAL TEXAS
ENFORCEMENT
DEPARTMENT OF COMMERCIAL
TAXES TYPING
VANIJA TERIGE BHAVANA
2ND STAGE RAGHAVENDRA COLONY
ANATHAPUR ROAD
BALLARI - 583 101
4.
UNION OF INDIA
THROUGH ITS SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI - 110 001
5.
NAVEED S/O MUBIN
AGE: 20 YEARS
OCC: DRIVER
R/O GANDHOLA, POGWALDA
DISTRICT ALWAR
RAJASTHAN - 301 707
…RESPONDENTS
(SRI ARAVIND V CHAVAN, CGC FOR RESPONDENT NO.4)
THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA
HIGH COURT ACT PRAYING TO ALLOW THE ABOVE APPEAL AND
SET ASIDE THE ORDER DATED 22/04/2026 PASSED BY THE
LEARNED SINGLE JUDGE IN WP NO.10499/2026 INSOFAR AS IT
DECLINES TO GRANT INTERIM RELIEF SOUGHT BY THE
APPELLANT AND PASS NECESSARY ORDERS THEREON.
THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
HC-KAR
CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
and
HON'BLE MRS. JUSTICE K.S. HEMALEKHA
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ORAL JUDGMENT
(PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)
1. The appellant has filed the present appeal impugning an order dated 22.04.2026, whereby the learned Single Judge had directed issuance of notice and further directed that the petition (W.P No.10499/2026) be listed in the week commencing from 15.06.2026 along with W.P No.10712/2026.
2. The appellant who is the petitioner in the said writ petition, has challenged the said order to a limited extent that the learned Single Judge had not granted any ex parte ad interim relief.
3. This Court is informed that the aforementioned writ petitions are now set down for final hearing on 21.09.2026. In the aforesaid view, the learned counsel appearing for the appellant requests that the hearing of the present appeal be deferred. However, we do not consider it necessary to do so.
HC-KAR
4. Since the writ petitions have been set down for final hearing, we consider it apposite to dispose of the present appeal with a request to the learned Single Judge to endeavour to dispose of the said petition as expeditiously as possible.
5. All rights and contentions of the parties are reserved.
6. The pending interlocutory application stands disposed of.
Sd/- (VIBHU BAKHRU) CHIEF JUSTICE
Sd/- (K.S. HEMALEKHA) JUDGE
AHB List No.: 2 Sl No.: 14