Authority: High Court of Karnataka, Dharwad Division
Order Date: 24 September 2025
Case Overview
- Petitioners: M/s. Bhagirath Traders, represented by Advocate H.R. Kambiyavar, GSTIN 29AZXPM8812A1ZX.
- Respondents: (1) Commercial Tax Officer (Audit‑1), Ballari; (2) State of Karnataka, represented by Finance Secretary Vidhana Soudha, Bengaluru; (3) Union of India, represented by Secretary, Ministry of Finance (Department of Revenue), New Delhi.
- Writ Petition No.: 103873 of 2024 (T‑RES), filed under Articles 226 and 227 of the Constitution of India, seeking a writ of certiorari to quash Order No. CTO (Audit)-1/HPT/GST.S‑73(ORDER)/2023/24/T‑785 dated 31‑12‑2023.
- The petition challenged the GST assessment/order issued by the Commercial Tax Officer.
- The Court noted that despite an earlier order dated 10‑09‑2025 directing compliance with office objections, the petitioner had not complied.
- The Court further observed that the petitioner appeared uninterested in prosecuting the matter.
Final Outcome
- The petition was dismissed for non‑prosecution, thereby upholding the original GST order dated 31‑12‑2023.
Topics: Court Order, GST Assessment, Petition Dismissal