M/S Prudential Properties vs. The Assistant Commissioner Of Commercial Taxes
Original PDF →WP/201601/2025HC KarnatakaGSTCNR KAHC03004760202516 July 2025Bench: M.I.ARUN3 pages
For Petitioner: SRI. DEVI PRASAD GANPATRAO, AND SRI. PRAKASH D., ADVOCATESFor Respondent: SRI. MALLIKARJUN SAHUKAR, AGA
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Cause title — parties, addresses and appearances
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HC-KAR
NC: 2025:KHC-K:3964
WP No. 201601 of 2025
IN THE HIGH COURT OF KARNATAKA
KALABURAGI BENCH
DATED THIS THE 16TH DAY OF JULY, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.I.ARUN
WRIT PETITION NO.201601 OF 2025 (T-RES)
BETWEEN:
M/S. PRUDENTIAL PROPERTIES
(A PARTNERSHIP FIRM REGISTERED UNDER THE
PROVISION OF CGST/SGST ACT, 2017)
1-65/Q14, YATEEM KHANA,
AIWAN E SHAHI ROAD,
OPP. V V SCHOOL, KALABURAGI
REPRESENTED BY ITS PARTNER
SHRI. KHALEEL MASOOD ALI
S/O. MOHAMMAD ALI,
AGED ABOUT 61 YEARS,
NOT CLAIMING ANY BENEFIT )
…PETITIONER
(BY SRI. DEVI PRASAD GANPATRAO, AND
SRI. PRAKASH D., ADVOCATES)
AND:
1.
THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES,
AUDIT-1, 1ST FLOOR, VTK BUILDING,
NEAR RAILWAY STATION,
STATION BAZAAR,
KALABURAGI-585102.
2.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES,
Digitally signed
by SHIVALEELA
DATTATRAYA
UDAGI
Location: HIGH
COURT OF
KARNATAKA
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HC-KAR
NC: 2025:KHC-K:3964
WP No. 201601 of 2025
AUDIT-1, 1ST FLOOR, VTK BUILDING,
NEAR RAILWAY STATION,
STATION BAZAAR,
KALABURAGI-585102.
…RESPONDENTS
(BY SRI. MALLIKARJUN SAHUKAR, AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A)
ISSUE A WRIT OF CERTIORARI, OR SUCH OTHER WRIT, ORDER
OR DIRECTION AS THE HON’BLE COURT MAY DEEMS FIT AND
QUASH THE SHOW CAUSE NOTICE DATED 22.12.2023 AT
ANNEXURE-C. B) HOLD THAT THE ADJUDICATION ORDER
PASSED BY RESPONDENT IN FORM GST DRC-07 DATED
30.03.2024 AT ANNEXURE-D AS INVALID C) REMIT THE
MATTER TO THE RESPONDENT NO.2 AND TO DIRECT FOR RE-
ADJUDICATION
BY
ISSUING
SHOW
CAUSE
NOTICE
IN
ACCORDANCE WITH RULE 26(3) OF THE CGST/SGST RULES
2017 D) TO DIRECT THE RESPONDENT NO.2 TO CONSIDER
THE BINDING DECISION OF THE FIRST APPELLATE AUTHORITY
PASSED IN GST AP 80/2023-24/1451/1 DATED 15.03.2025 AT
ANNEXURE-B1. E) TO QUASH GARNISHEE NOTICE ISSUED BY
RESPONDENT NO.2 IN FORM GST DRC-13 DATED 13.12.2024
AT ANNEXURE-D1.
THIS PETITION, COMING ON FOR PRELIMINARY HEARING
IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS
UNDER:
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HC-KAR
NC: 2025:KHC-K:3964
WP No. 201601 of 2025
CORAM:
HON'BLE MR. JUSTICE M.I.ARUN
ORAL ORDER (PER: HON'BLE MR. JUSTICE M.I.ARUN) The petitioner has challenged the order passed under Section 73 of the CGST/SGST Act, 2017, for the financial year 2018-19. The impugned order passed by the respondent No.
2.
It is seen that the petitioner is having an alternative and efficacious remedy under the provisions of 107 of the CGST/SGST Act, 2017. Hence, the writ petition is hereby dismissed reserving liberty to the petitioner to approach the appellate authority in accordance with law. (M.I.ARUN) JUDGE U LIST NO.: 1 SL NO.: 39 CT:SI
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