IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 27^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.100372 OF 2024 (T-RES)

BETWEEN:

SRI GOURIBIDANUR VENKATAKRISHNA KUMAR AGED ABOUT 54 YEARS S/O G.V.VENKATAKRISHNA RESIDING AT NO.101 SIDDHIVINAYAKA APARTMENT ADHAYAPAK NAGAR, HUBLI – 580 032.

... PETITIONER (BY SRI D.R.RAVISHANKAR, SENIOR ADVOCATE A/W.

SRI NAVEEN G. S., ADVOCATE)

AND:

THE ASST. COMMISSIONER CGST-CENTRAL EXCISE OFFICE AT:

OFFICE OF THE ASST. COMMISSIONER HUBLI DIVISION, I FLOOR C.R.BUILDING, NAVANAGAR HUBLI – 580 025.

... RESPONDENT (BY SRI SHIVRAJ S.BALLOLI, ADVOCATE)

THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE AN WRIT OR SUCH OTHER ORDER IN THE NATURE OF CERTIORARI TO QUASH OR SET ASIDE THE ORDER PASSED BY THE RESPONDENT ON 31.08.2023 AND ISSUED ON 25.09.2023 BEARING NO. BEL-EXCUS-000-HBL-

AC-MR-24-2023-24-ST AND PRODUCE AT ANNEXURE-E.

THIS WRIT PETITION HAVING BEEN HEARD AND RESERVED FOR ORDERS, COMING ON FOR PRONOUNCEMENT THIS DAY, THE COURT MADE THE FOLLOWING:-

CORAM: THE HON'BLE MR JUSTICE M.NAGAPRASANNA

CAV ORDER

The petitioner/assessee is before the Court calling in question the