WRIT PETITION 103887 of 2022 on 31 December 2021

ORAL ORDER

Sri.Narayan G.Rasalkar., counsel for the petitioner, Sri.Gangadhar J.M., AAG for respondents 1 to 4 have appeared in person.

2. The captioned Writ Petition is filed seeking following reliefs:

a)Issue a Writ of Certiorari to quash the impugned Appeal Order dated 31.12.2021 passed by the respondent No.1, Joint commissioner of Commercial Taxes (Appeals), Dharwad Division, Hubballi under his No. APL/KVAT-45/2021-22/644 as per Annexure-M as being illegal, improper and irregular. being illegal, improper and irregular.

b)Issue a Writ of Certiorari to quash the impugned Endorsement passed by respondent No.3, (LVO 310) Assistant Commissioner of Commercial Taxes, Goods and Service Tax Office 310, Dharwad, under his No. Va.Te.Ga.Aa/Stha.Sa & setheka-310/dha/2020-21 /B 2116 dated 19.02.2021 vide Annexure-D Endorsement passed by respondent No.3, (LVO 310) Assistant Commissioner of Commercial Taxes, Goods and Service Tax Office 310, Dharwad, under his No. Va.Te.Ga.Aa/Stha.Sa & setheka-310/dha/2020-21 /B 2116 dated 19.02.2021 vide Annexure-D

c)Issue a Writ of Certiorari to quash the impugned Rectification Order passed under Section 69(1) of the KVAT Act, 2003 passed by respondent No.2, Deputy Commissioner of Commercial Taxes (Audit 3), Navanagar, Hubballi on 13.10.2021 under his No.DCCT/ADT-3/HBL/AO/VAT/2020-21 for the year 2017-18 vide Annexure-E. Rectification Order passed under Section 69(1) of the KVAT Act, 2003 passed by respondent No.2, Deputy Commissioner of Commercial Taxes (Audit 3), Navanagar, Hubballi on 13.10.2021 under his No.DCCT/ADT-3/HBL/AO/VAT/2020-21 for the year 2017-18 vide Annexure-E.

d)Issue a Writ of Mandamus directing respondent No.3 (LVO 310), Assistant Commissioner of Commercial Taxes, GST 310, Dharwad to immediately refund the excess ITC paid to the tune of Rs.7,60,302/- along with interest at 18% per month in terms of the (LVO 310), Assistant Commissioner of Commercial Taxes, GST 310, Dharwad to immediately refund the excess ITC paid to the tune of Rs.7,60,302/- along with interest at 18% per month in terms of the

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NC: 2025:KHC-D:4732

original assessment order dated 24.12.2020 passed by respondent No.2, Deputy Commissioner of Commercial Taxes (Audit 3) Navanagar, Hubballi under his No. DCCT/ADT-3/HBL/AO/VAT/2020-21 as per Annexure-C and CAS Order No.306369670 dated 24.12.2020 in Form 185 passed by the said respondent No.2 DCCT (Audit-3), Hubballi as per Annexure-C1.

3. Heard the arguments and perused the writ papers with care.

4. The office of the Deputy Commissioner of Commercial Taxes (Audit 3), Navanagar, Hubballi passed on the order on 24.12.2020. The petitioner moved rectification application and the same was rejected on 13.10.2021. Against the rejection of the rectification application, the petitioner filed an appeal before the Joint Commissioner of Commercial Taxes, Dharwad Division, Huballi and the appeal came to be dismissed on 31.12.2021 vide Annexure-M.

5. As against the order of the Joint Commissioner of Commercial Taxes, there is an alternate and statutory remedy of filing an appeal before the Karnataka Appellate Tribunal under Section 63 of the Karnataka Value Added Tax Act, 2003. Hence, I declined to exercise power under Writ jurisdiction.

6. Resultantly, the Writ Petition is dismissed. The petitioner may approach statutory appropriate forum, if so advised. The Authority may consider the time spent by the petitioner before this Court while entertaining the appeal.

Sd/- (JYOTI MULIMANI) JUDGE

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LIST NO.: 2 SL NO.: 29