M/S Seetha Bitumens vs. The Director General Of Goods Andservices Tax
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Before: SMT. HEDADALU MANJUNATHA GOWDA BHAVYA,
In this petition, petitioners seek the following reliefs: "a) Declare the issue of summons dated 02.01.2024 issued by the 1st respondent vide Annexure-G as one without competence and juri iction apart from offending Articles NC: 2025:KHC:15139 WP NO.897 OF 2025
14 & 15 of the Constitution of India and to declare accordingly; b) Issue a directions to the 1st respondent to consider legally satisfied the requirement of payment of GST for the goods purchased by the petitioner the fact of which is evident from bills and bank statements and reconsider the same and to pass appropriate orders in the interest of justice and equity."
Heard learned counsel for petitioners and learned counsel for the respondent No.1 and perused the material on record.
For the order proposed, notice to respondents 2 and 3 is dispensed with.
Learned counsel for the petitioners submit that, though the petitioners have paid the requisite GST and communicated the same to the respondents and requested them to drop the proceedings, the respondents are continuing the proceedings and as such, the petitioners are before this Court by way of present petition.
Per contra, learned counsel for the respondent No.1 submits that, in the event, if the petitioners file the detailed reply in writing along with relevant documents, the respondent No.1 will consider the same and proceed further in accordance with law. NC: 2025:KHC:15139 WP NO.897 OF 2025
In view of the aforesaid facts and circumstances and submission made by learned counsel for both sides, I deem it just and appropriate to direct the petitioners to participate in the proceedings and submit reply along with relevant documents to the respondent No.
Accordingly, petitioners are directed to appear before the respondent No.1 on 28.04.2025 without awaiting further notice and participate in the proceedings by submitting a reply along with relevant documents to the respondent No.1, which shall be considered by the respondent No.1 and proceed further in accordance with law, after providing sufficient and reasonable opportunity of hearing to petitioners in accordance with law.
Subject to aforesaid direction, writ petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE
ARK List No.: 2 Sl No.: 11
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.