BharatTaxGST

Sri. Mate Nagavelambika Enngineering Works vs. Assistant Commissioner Of Commercial Taxes

Original PDF →
WP/201015/2025HC KarnatakaGSTCNR KAHC03004368202508 July 2025Bench: M.I.ARUN5 pages
For Petitioner: SRI. SHREEHARI KUTSA, ADVOCATEFor Respondent: SRI. MALLIKARJUN SAHUKAR, AGA FOR R1 & R2; SRI. MANVENDRA REDDY, ADVOCATE FOR R3

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC-K:3712 WP No. 201015 of 2025 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 8TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.I.ARUN WRIT PETITION NO.201015 OF 2025 (T-RES) BETWEEN: SRI. MATE NAGAVELAMBIKA ENGINEERING WORKS, A PROPRIETORSHIP CONCERN, NEAR GOVERNMENT SCHOOL, STATION TANDA, CHITTAPUR, KALABURAGI DISTRICT-585211 REP. BY ITS PROPRIETOR SRI. BHEEMSHEN CHAVAN, S/O OF SRI. NEELU CHAVAN, AGED ABOUT 58 YEARS. …PETITIONER (BY SRI. SHREEHARI KUTSA, ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-1, KALABURAGI PROPER OFFICER UNDER SECTION 3 OF KARNATAKA GOODS & SERVICE TAX ACT, 2017, 1ST FLOOR, COMMERCIAL TAX BUILDING, NEAR RAILWAY STATION, KALABURAGI-585102. 2. COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VANIJYA THERIGE KARYALAYA, GANDHI NAGAR, KALIDASA ROAD, BENGALURU-560009. Digitally signed by VARSHA N RASALKAR Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC-K:3712 WP No. 201015 of 2025 3. BRANCH MANAGER, STATE BANK OF INDIA, CHITTAPUR 1ST FLOOR, ABOVE BSNL OFFICE, NEAR TMC OFFICE, CHITTAPUR, KALABURAGI DISTRICT-585211. …RESPONDENTS (BY SRI. MALLIKARJUN SAHUKAR, AGA FOR R1 & R2; SRI. MANVENDRA REDDY, ADVOCATE FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING THE SHOW CAUSE NOTICE UNDER SECTION 74 OF THE KARNATAKA GOODS AND SERVICE TAX ACT, 2017, IN FORM GST DRC 01 DATED 03.07.2024 ISSUED BY THE RESPONDENT NO.1 FOR THE TAX PERIOD APRIL 2021-MARCH 2022 WHICH BEARS NO.ACCT/AUDIT-1/KLB/2024-25 AND ENCLOSED AS ANNEXURE-E1, B) ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED THE SUMMARY OF SHOW CAUSE NOTICE IN FORM GST DRC 01 DATED 03.07.2024 ISSUED BY THE RESPONDENT NO.1 FOR THE TAX PERIOD APRIL 2021-MARCH 2022 WHICH BEARS REFERENCE NO.ZD290724007302M AND ENCLOSED AS ANNEXURE-E2 C) ISSUE A WRIT OF CERTIORARI OR ANY OTHER SUITABLE WRIT FOR QUASHING OF THE DIGITALLY SIGNED AND ELECTRONICALLY COMMUNICATED ORDER UNDER SECTION 74(9) OF THE KARNATAKA GOODS AND SERVICE TAX, 2017, IN FORM GST - 3 - HC-KAR NC: 2025:KHC-K:3712 WP No. 201015 of 2025 DRC 01 DATED 16.08.2024 ISSUED BY RESPONDENT NO.1 FOR THE TAX PERIOD APRIL 2021-MARCH 2022 WHICH BEARS NO.ACCT/AUDIT-1/KCB/2024-25 AND ENCLOSED AS ANNEXURE-F1 AND ETC., THIS PETITION, COMING ON FOR ORDERS THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.I.ARUN

ORAL ORDER (PER: HON'BLE MR. JUSTICE M.I.ARUN) The petitioner in the instant writ petition has challenged the order passed under Section 74 of the Central Goods and Services Tax/Karnataka Goods and Services Tax Act, 2017 (for short, ‘the Act’).

2.

In the course of arguments, learned counsel for the petitioner submits that there is no fraud or willful misrepresentation or suppression of facts on the part of the petitioner and if there are any dues, he is willing to pay as per the provisions of Section 73 of the Act and also avail Kar Samadhan Scheme. However, it is noticed that the petitioner is having an alternative and efficacious HC-KAR NC: 2025:KHC-K:3712 remedy under Section 107 of the Act. He can raise all the grounds including the grounds mentioned above before the appellate authority. If that is done so, the appellate authority shall consider the same in accordance with law and he's bound to pass appropriate order as expeditiously as possible so that the petitioner can avail Kar Samadhan Scheme offered for settlement of dues as determined under Section 73 of the Act.

3.

Learned counsel for the petitioner further submits that the petitioner came to know of the impugned order passed by respondent No.1 belatedly and 120 days has elapsed since passing of the said order.

4.

As the petitioner is having an alternative and efficacious remedy under Section 107 of the Act, the writ petition is disposed of condoning delay as contemplated under Section 107 of the Act directing the appellate authority to dispose of the case of the petitioner, if such appeal is filed within a period of three weeks from the date of receipt of certified copy of this order, without dismissing HC-KAR NC: 2025:KHC-K:3712 the same on the grounds of delay and on merits of the case.

5.

All contentions on merits of the case are left open and it is for the appellate authority to decide the same in accordance with law. (M.I.ARUN) JUDGE

VNR List No.: 1 Sl No.: 5 CT:SI

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.