BharatTaxGST

Smt Veeramma Chandrashekar Muranal vs. The Superintendent/

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WP/106868/2024HC KarnatakaGSTCNR KAHC02018625202425 April 2025Bench: JYOTI MULIMANI4 pages
For Petitioner: SRI. K.G. KAMATH, ADVOCATEFor Respondent: SRI. SHIVARAJ S. BALLOLI, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC-D:6884 WP No. 106868 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 25TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 106868 OF 2024 (T-RES) BETWEEN: SMT. VEERAMMA CHANDRASHEKAR MURANAL, AGED 39 YEARS, SALES TAX PRACTITIONER, W/O. SADASHIV TARAL, RESIDING AT NO.10-A, ”RAJADHANI” TAIBAG, NEAR RAILWAY STATION, BELAGAVI DISTRICT-591 317. … PETITIONER (BY SRI. K.G. KAMATH, ADVOCATE) AND: THE SUPERINTENDENT/ SENIOR INTELLIGENCE OFFICER, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, NO.71, CLUB ROAD, BELAGAVI-590 001. … RESPONDENT (BY SRI. SHIVARAJ S. BALLOLI, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:6884 WP No. 106868 of 2024

ORAL ORDER

Sri.K.G.Kamath., counsel for the petitioner has appeared through video conferencing.

Sri.Shivaraj S.Ballolli., counsel for the respondent has appeared in person.

2.

The captioned Writ Petition is filed seeking following reliefs: a) To grant protection from pre-trial arrest upon the petitioner appearing before the respondent and participating in the proceedings No.GEXCOM/AE/INV/GST/6579/2024-AE for alleged offences under the Goods and Service Tax Act, 2017 in pursuance of the summons issued under Section 70 of the CGST Act 2017 dated 12.09.2024 issued by the respondent vide Annexure-B and the summons dated:03.10.2024 issued by the respondent vide Annexure-B1. b) Direct the respondent to return the seized Computers, Laptops, Mobile phones, and other documents after extracting the information stored in such gadgets and NC: 2025:KHC-D:6884 make true copies of the documents seized from the petitioner.

3.

Counsel for the respective parties urged several contentions. Heard the arguments and perused the Writ papers with care.

4.

Counsel Sri.Shivaraj Balloli., submits that a memo has been filed stating that the petitioner has filed the Criminal Misc. Petition in No.397/2025 under Section 482 of BNSSS, 2023 seeking appropriate relief. Counsel, therefore, submits that the memo may be placed on record and the Writ Petition may be dismissed.

5.

The oral submission made by counsel for the respondent and the memo is placed on record.

6.

The petitioner had filed the captioned Writ Petition in 2024 apprehending that she would be arrested and accordingly she had sought protection from pre-trail arrest and other reliefs. Suffice it to note that after filing of the present Writ Petition, the petitioner has taken shelter before the appropriate forum seeking anticipatory bail in Criminal Misc. NC: 2025:KHC-D:6884 Petition in No.397/2025 under Section 482 of BNSSS. The petitioner may pursue her remedy before the appropriate forum. Moreover, the reliefs sought by the petitioner cannot be accorded in a Writ juri iction.

7.

Resultantly, the Writ Petition is disposed of. Because of the disposal of the Writ Petition, all pending interlocutory applications, if any are disposed of, and the interim order, if any granted by this Court stands discharged. (JYOTI MULIMANI) JUDGE MRP,RH LIST NO.: 1 SL NO.: 65

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.