M/S FATIMA INDUSTRIES, R/BY ITS PROPRIETOR NOORJABEGAM v. COMMERCIAL TAX OFFICER (AUDIT)
Case at a glance
Outcome
Disposed of
(i) Accordingly, the writ petition is disposed of
Provisions considered
- Constitution of India arts. 226, 227
- Karnataka Value Added Tax Act, 2003 s. 62
Key paragraphs
- Para 44. Having heard the counsel on either side, perused the material on record. There is a statutory right of appeal under Section 62 of the Karnataka Value Added Tax Act, 2003 to challenge the assessment order. Hence, this Court is passing the following: ORDER (i)…
Judgment
THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI WRIT PETITION NO. 104836 OF 2025 (GM-RES) BETWEEN: M/S FATIMA INDUSTRIES, R/BY ITS PROPRIETOR NOORJABEGAM W/O. HASSANSAB YALABURGI, S/Y. NO.212/5 N-H 13, ILAKAL ROAD, KUSHTAGI-583277, DIST: KOPPAL-583277. (BY SRI. PUNEET I. BADIGER, ADVOCATE) AND:
COMMERCIAL TAX OFFICER (AUDIT), OPP. IB, KINNAL ROAD, KOPPAL, DIST: KOPPAL-583277. …PETITIONER YASHAVANT NARAYANKAR Location: HIGH COURT OF KARNATAKA
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ADMINISTRATIVE), LVO-510-KOPPAL-KOPPAL, DIST: KOPPAL-583277. (BY SRI. T. HANUMAREDY, AGA) …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF CERTIORARI QUASHING THE IMPUGNED NOTICE DATED 27/08/2024 PASSED BY COURT OF CIVIL JUDGE AND JMFC, KUSHTAGI, VIDE ANNEXURE-C AND REMAND THE MATTER BACK TO THE RESPONDENT NO.1 FOR CONCLUDING THE MATTER AFRESH AFTER CONSIDERING THE C- FORMS AND CONSEQUENTLY ALLOW THE PETITION IN THE INTEREST OF JUSTICE AND EQUITY AND ETC. - 2 - NC: 2026:KHC-D:1664 WP No. 104836 of 2025 HC-KAR THIS PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: THE HON'BLE SMT. JUSTICE LALITHA KANNEGANTI ORAL ORDER The present writ petition is filed seeking the following prayer: i. ii. Issue Writ of Certiorari or in the like nature of Certiorari quashing the impugned Notice Dated 27/08/2024 passed by Court of Civil Judge and JMFC, Kushtagi, vide ANNEXURE-C and remand the matter back to the Respondent No.1 for concluding the matter afresh after considering the C- Forms and consequently allow the petition in the interest of justice and equity. Issue any other order or direction as this Hon’ble court deems fit in the circumstances of the case, in the interest of justice and equity.
2. The petitioner is before this Court questioning the notice dated 27.08.2024. It is also an admitted fact that he has not questioned the original assessment order.
Learned Additional Government Advocate submits that, against the assessment order there is a right of appeal under Section 62 of the Karnataka Value Added Tax Act, 2003. Even on that account also, the present writ petition is not maintainable. - 3 - NC: 2026:KHC-D:1664 WP No. 104836 of 2025 HC-KAR
Operative part
Having heard the counsel on either side, perused the material on record. There is a statutory right of appeal under Section 62 of the Karnataka Value Added Tax Act, 2003 to challenge the assessment order. Hence, this Court is passing the following: ORDER (i) Accordingly, the writ petition is disposed of giving liberty to the petitioner to avail appropriate remedy available under law. (ii) All pending I.As. in this writ petition shall stand closed. Sd/- JUSTICE LALITHA KANNEGANTI RH Ct-mck List No.: 1 Sl.No.:6
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: (i) Accordingly, the writ petition is disposed of
Which statutory provisions did this judgment involve?
Constitution of India — arts. 226, 227; Karnataka Value Added Tax Act, 2003 — s. 62.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.