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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Bhandary Gas Agency, Represented By Proprietor, Manjunath Bhandary – Appellant
Versus
Joint Commissioner Of Commercial Taxes, DGSTO, Malnad Division, Shivamogga – Respondent
ORDER :
S.R. KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“a) Issue a Writ of Certiorari or any direction to quash and set aside the order bearing No.ZD2901240163160 dated: 10.01.2024 under S.107 of the Karnataka Goods and Services Tax Act, vide Annexure-A as it is without jurisdiction , arbitrary , void and illegal.
b) Issue a Writ of mandamus or any direction allowing the application dated: 26.09.2022 vide Annexure-G.
c) Issue a Writ of Mandamus or direction to the Respondent No.2 refund the amount of Rs.62,50,716/- along with interest paid by the petitioner under protest.
d) Declare the act of Respondent Authorities of issuing the impugned order vide Annexure-A is arbitrary and bad in the eyes of law.
e) Any other relief/s as this Hon’ble Court deems fit in the interest of justice and equity.”
2. A perusal of the material on record will indicate that on 02.08.2022, the 2nd respondent conducted an audit and
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