M/S Cauvery Motors PVT LTD. vs. The Principle Chief Commissioner Of Central Tax

WP/30638/2024HC KarnatakaGSTCNR KAHC01061650202428 April 2025Bench: S.R.KRISHNA KUMAR4 pages

For Petitioner: SRI. CHETHAN B., ADVOCATEFor Respondent: SRI. ARAVIND.V. CHAVAN, ADVOCATE

AI SummaryRemanded

Facts

The petitioner, M/s Cauvery Motors Pvt Ltd., filed a writ petition before the High Court of Karnataka seeking a direction to the Additional Commissioner (Respondent No. 3) to consider their representation dated 12.02.2020 (14.02.2020). This representation, submitted under the Sabka Vishwas Scheme, 2019, requested the issuance of a Discharge Certificate. The petitioner's grievance was that their representation had not been considered by the respondent authority, nor had any order been passed on it. The respondents, represented by counsel, submitted that if reasonable time were granted, the concerned respondent would consider and pass a necessary order on the representation.

Held

The Court directed the concerned respondent (Respondent No. 3) to consider the petitioner's representation dated 12.02.2020 (14.02.2020) at Annexure-A. The respondent authority was instructed to pass appropriate orders in accordance with the law within a period of six weeks from the date of receipt of a copy of this order. The Court found merit in the petitioner's grievance that their representation had not been addressed. The respondents did not dispute the representation's existence or the need for consideration, instead seeking time to do so. The ratio decidendi is that administrative authorities must consider representations submitted to them within a reasonable timeframe, and courts can direct such consideration when there is a failure to act. No specific issue was left undecided; the Court's direction addresses the core grievance.

Key Issues

1. Whether the Court should issue a Writ of Mandamus directing Respondent No. 3 to consider the petitioner's representation dated 12.02.2020 (14.02.2020) for a Discharge Certificate under the Sabka Vishwas Scheme, 2019? Petitioner's Argument: The petitioner contended that their representation submitted under the Sabka Vishwas Scheme, 2019, had not been considered by Respondent No. 3, and no order had been passed thereon, necessitating judicial intervention. Revenue's Argument: The respondents' counsel submitted that if reasonable time were granted, the concerned respondent would consider the representation and pass a necessary order.

Sections Cited

Sabka Vishwas Scheme, 2019

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:17594 WP No. 30638 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 30638 OF 2024 (T-RES) BETWEEN: M/S CAUVERY MOTORS PVT LTD., SY NO. 13, 11KM, KANAKAPURA ROAD, DODDAKALLASANDRA, BANGALORE - 560 057. REPRESENTED BY EXECUTIVE DIRECTOR FINANCE, AUTHORISED SIGNATORY, MR N S SURYAPRAKASH …PETITIONER (BY SRI. CHETHAN B.,ADVOCATE) AND: 1. THE PRINCIPLE CHIEF COMMISSIONER OF CENTRAL TAX BANGALORE ZONE, QUEENS ROAD, VASANTHANAGAR, BANGALORE – 560 001. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE WEST COMMISSIONERATE, BMTC BUILDING, BUS STAND COMPLEX, FIRST FLOOR, BANASHANKARI, BANGALORE – 560 070. 3. THE ADDITIONAL COMMISSIONER BANGALORE WEST GST COMMISSIONERATE, TTMC, BMTC BUILDING, BANASHANKARI, BANGALORE – 560 070. 4. THE ASSISTANT COMMISSIONER CIRCLE (5) MYSORE AUDIT COMMISSIONERATE, 1ST FLOOR, JSS TOWERS, BANASHANKARI 3RD STAGE, BANGALORE - 560 084. Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - NC: 2025:KHC:17594 WP No. 30638 of 2024 5. THE SUPERINTENDENT OF AWD-6 BANGALORE WEST GST COMMISSIONERATE, TTMC BUILDING, BMTC BUILDING, BANASHANKARI, BANGALORE – 560 070. …RESPONDENTS (BY SRI. ARAVIND.V. CHAVAN, ADVOCATE) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE R3 TO CONSIDER THE REPRESENTATION DTD 12.02.2020(14.02.2020) BY ISSUING DISCHARGE CERTIFICATE UNDER SABKA VISHWAS SCHEME, 2019 AS PER ANNX-A. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER In this petition, petitioner has sought for the following reliefs:

a. to issue a Writ of mandamus or any other Writ directing the Respondent No.3 to consider the Representation dated 12.02.2020 (14.02.2020) by issuing Discharge Certificate under Sabka Vishwas Scheme, 2019 as per Annexure-A; b. to issue such other Writ or direction or order as this Hon’ble Court may deem fit to grant in the circumstances of the case, to meet the ends of justice.” NC: 2025:KHC:17594

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

It is the grievance of the petitioner that his representation dated 12.02.2020 (14.02.2020) at Annexure-A submitted to respondent No.3 has not been considered so far by the respondent No.3 nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of present petition.

Per contra, learned counsel for the respondents submits that if reasonable time is given, the concerned respondent would consider and pass necessary order on the said representations.

In view of the aforesaid facts and circumstances and rival submissions, the concerned respondent is hereby directed to address the grievances of the petitioner and consider his representation dated 12.02.2020 (14.02.2020) at Annexure – A submitted to the respondents and pass appropriate orders in accordance with law, within a period of six weeks from the date of receipt of a copy of this order. NC: 2025:KHC:17594

With the aforesaid directions, the petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE

MDS List No.: 1 Sl No.: 58

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.