BharatTaxGST

Shivananda Theatre vs. The Additional Chief Secretary

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WP/36139/2024HC KarnatakaGSTCNR KAHC01074536202414 March 2025Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. RAJEEV CHANNAPPA NULVI., ADVOCATEFor Respondent: SRI. K.HEMAKUMAR AGA FOR R-1 AND R-2

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Cause title — parties, addresses and appearances
- 1 - NC: 2025:KHC:10591 WP No. 36139 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.36139 OF 2024 (T-RES) BETWEEN: 1. SHIVANANDA THEATRE HAVING OFFICE ATALIAS SHIVANANDA THEATRE ROAD, CHANNAPATNA TOWN, RAMANAGARA DISTRICT, KARNATAKA - 562 160. GSTINALIAS 29CEESPS7523C1ZD REPRESENTED BY ITS SOLE PROPRIETORSHIP CONCERNED PROP: RUDRAPPA SRIDHAR AGED ABOUT 36 YEARS, S/O CHANNAPPA RUDRAPPA …PETITIONER (BY SRI. RAJEEV CHANNAPPA NULVI.,ADVOCATE) AND: 1. THE ADDITIONAL CHIEF SECRETARY MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BANGALORE - 560 001. 2. THE COMMERCIAL TAX OFFICER, (ENFORCEMENT)-1, RAMNAGAR, O/O OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), NO. 2604/1, VBN HARISH ARCADE, VADERAHALLI, Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:10591 WP No. 36139 of 2024 B M ROAD, RAMNAGAR, KARNATAKA 562 1590 …RESPONDENTS (BY SRI. K.HEMAKUMAR AGA FOR R-1 AND R-2) THIS WRIT PETITION IS FILED PRAYING TO QUASH THE ADJUDICATION ORDER U/S 74 OF THE KGST/CGST ACT, 2017 VIDE ORDER NO. ACCT(ENF)/CTO-1/RNGR/ADJN-24/2023-24 VIDE RFN ID MA290724085950E DTD. 20.07.2024 FOR THE TAX PERIOD JULY 2017 TO MARCH 2018 PASSED BY THE RESPONDENT AUTHORITY NO.2 i.e., THE COMMERCIAL TAX OFFICER, (ENFORCEMENT) -1 RAMNAGAR (ANNX-E) ETC., THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks following reliefs:

“WHEREFORE, it is humbly prayed that this Hon'ble Court may be pleased to:-

(a) Issue a Writ of issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the Adjudication Order u/s 74 of the KGST/CGST Act, 2017 vide Order No. ACCT(ENF)/CTO-1/RNGR/ADJN-24/2023- 24 vide RFN ID: MA290724085950E dated 20/07/2024 for the Tax Period July 2017 to March 2018, passed by the NC: 2025:KHC:10591 Respondent Authority No.2 i.e., The Commercial Tax Officer, (Enforcement) - 1, Ramnagar. (ANNEXURE-'E');

(b) Issue a Writ of Certiorari or a direction in the nature of Writ of Certiorari quashing the Form GST-DRC-07 vide Ref No. ZD290824004186B dated 01/08/2024 issued by the Respondent Authority No.2 i.e., The Commercial Tax Officer, (Enforcement) – 1. Ramnagar and thereby not to implement the demand along-with interest and penalty (ANNEXURE-'E');

(d) To pass any such other Writ, Order or Direction as this Hon'ble court might deem fit to be issued in the fact and circumstances of the case in the interest of justice and equity’.

2.

After arguing the matter for some time, learned counsel for the petitioner seeks permission to withdraw the petition with liberty to file an appeal under Section 107 of CGST Act.

3.

Submission is placed on record. If such an appeal is filed within a period of three weeks from today, the respondent shall not take any further precipitative/coercive steps against the petitioner for a period of three weeks from today, the petitioner would also be entitled to the benefit of Section 14 of the Limitation Act. NC: 2025:KHC:10591

4.

With the aforesaid direction, reserving the liberty as prayed for in favour of the petitioner, petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE

MR

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.