Disposed¶41

M/S Sharavathi Enterprises v. the State of Karnataka

Karnataka HC24 Nov 2025WP/35196/2025

Case brief

AI extract

What is this about?

NC: 2025:KHC:48827; WP No. 35196 of 2025 (T-RES); Karnataka High Court; GST inquiry; Form GST INS-01 authorization Case ID AD290925043227R dated 18.09.2025; non-consideration of representation dated 08.10.2025 (Annexure-B1); writ of mandamus; Articles 226 and 227 of the Constitution; Deputy Commissioner of Commercial Taxes (Enforcement), Davanagere; direction to consider representation and pass appropriate orders; petition disposed of.

What did the court decide?

Direction to the respondents to consider the petitioner's representation/application dated 08.10.2025 (Annexure-B1) in light of the material on record and pass appropriate orders in accordance with law, as expeditiously as possible. ¶41

M/S Sharavathi Enterprises Vs the State of… — Writ and Judicial Review | Karnataka HC (2025)

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NC: 2025:KHC:48827 WP No. 35196 of 2025

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HC-KAR

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF NOVEMBER, 2025

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BEFORE

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THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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WRIT PETITION NO. 35196 OF 2025 (T-RES)

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BETWEEN:

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M/S SHARAVATHI ENTERPRISES PROPRIETORSHIP FIRM NO.1299/A, GROUND FLOOR, KONDAJJI ROAD, VIJAYANAGAR LAYOUT, DAVANAGERE – 577 006. REPRESENTED BY ITS PROPRIETOR SRI. MOHAMMED MUKARRAM S/O. MOHAMMED MUNAVAR SAB, AGED ABOUT 30 YEARS,

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…PETITIONER

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(BY SRI. P.D.SUBRAMANYA, ADVOCATE)

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AND:

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Digitally signed by MADHURI S Location: High Court of Karnataka

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THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, VIDHAN SOUDHA, BENGALURU – 560 001.

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THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, VANIJYA THERIGE KARYALAYA, BENGALURU – 560 009.

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THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, DAVANAGERE DIVISION, VANIJYA TERIGE BHAVANA, DEVARAJA ARASU LAYOUT, DAVANAGERE – 577 006.

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NC: 2025:KHC:48827 WP No. 35196 of 2025

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HC-KAR

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THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (ENFORCEMENT), DEPARTMENT OF COMMERCIAL TAXES, DAVANAGERE DIVISION, VANIJYA TERIGE BHAVANA, DEVARAJA ARASU LAYOUT, DAVANAGERE – 577 006.

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…RESPONDENTS

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(BY SMT.JYOTHI M.MARADI, HCGP)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER WRIT OR ORDER OR DIRECTION, DIRECTING THE RESPONDENT NO.4 HEREIN TO RECEIVE THE REPRESENTATION AND DOCUMENTARY EVIDENCE FROM THE PETITIONER IN THE INQUIRY IN CONNECTION WITH THE INVESTIGATION PURSUANT TO THE AUTHORIZATION LETTER VIDE FORM GST INS-01 BEARING CASE ID NO.AD290925043227R DATED 18.09.2025, IN THE INTEREST OF LAW EQUITY AND JUSTICE. (ANNEXURE- B1 DTD.08.10.2025).

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THIS PETITION, COMING ON FOR ORDERS , THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, petitioner seeks the following reliefs:

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“ i) Issue a writ of mandamus or any other writ or order or direction, directing the respondent No.4 herein to receive the representation and documentary evidence from the petitioner in the inquiry in connection with the investigation pursuant to the authorization letter vide FORM GST INS-01 bearing case ID No.AD290925043227R dated 18.09.2025, in the interest of law, equity and justice. [Annexure-B1 dtd: 08.10.2025]

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NC: 2025:KHC:48827 WP No. 35196 of 2025

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HC-KAR

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ii) Grant such other and further reliefs as are just even including the costs of this petition, the interest of justice and equity.”

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Heard learned counsel for the petitioner and learned HCGP for the respondents and perused the material on record.

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It is the grievance of the petitioner that its representation dated 08.10.2025 at Annexure – B1 submitted to the respondent No.4 has not been considered so far by the respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of the present petition.

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Per contra, learned HCGP for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said representation.

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In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider his application dated 08.10.2025 at Annexure – B1 and pass appropriate orders bearing in mind the material on record produced by the petitioner and in accordance with law, as expeditiously as possible.

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NC: 2025:KHC:48827 WP No. 35196 of 2025

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HC-KAR

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