Cause title — parties, addresses and appearances
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NC: 2025:KHC-D:1626
WP No. 107760 of 2024
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 28TH DAY OF JANUARY, 2025
BEFORE
THE HON'BLE MR. JUSTICE M.NAGAPRASANNA
WRIT PETITION NO. 107760 OF 2024 (T-RES)
BETWEEN:
M/S. UDAYSHIVAKUMAR,
A PARTNERSHIP COMPANY,
HAVING ITS OFFICE AT NO. 189/2 AND 3/3,
PLOT NO.12, BASAVANAGAR,
GOKAK- 591307, BELAGAVI DISTRICT,
(REPRESENTED BY ITS PARTNER
SRI. UDAYSHIVAKUMAR)
…PETITIONER
(BY SRI. NAVEEN G. S.,
SRI. MAHESH CHANDRA, AND
SRI. ARSHITH S. PATIL, ADVOCATES)
AND:
1.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (AUDIT-2),
OFFICE AT. SUMOLYA SOUDHA,
III FLOOR, CLUB ROAD,
BELAGAVI -590001.
2.
THE DEPUTY COMMISSIONER OF
COMMERCIAL TAXES (ENF-06),
SOUTH ZONE, OFFICE AT NO. 408,
B BLOCK, IV FLOOR, VTK-II BUILDING,
RAJENDRANAGAR, KORAMANGALA,
BENGALURU- 560034.
…RESPONDENTS
(BY SRI SHARAD V. MAGADUM, AGA FOR R1 AND R2)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227
OF THE CONSTITUTION OF INDIA IS PRAYING TO, ISSUE A WRIT OR
Digitally signed by
VISHAL NINGAPPA
PATTIHAL
Location: High
Court of Karnataka,
Dharwad Bench
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NC: 2025:KHC-D:1626
WP No. 107760 of 2024
SUCH OTHER ORDER IN NATURE OF CERTIOARARI TO QUASH/SET
ASIDE THE SHOW CAUSE NOTICE UNDER SECTION 73(1) OF THE
CGST/KGST
ACT
2017
DATED.
16.05.2024
BEARING
NO.
ADCOM/ENF/SZ/DCCT-06/SUM NO. 1591/2023-24 ISSUED BY 2ND
RESPONDENT
AND
PRODUCED
AS
ANNEXURE-A
AND
CONSEQUENTLY SET ASIDE SUMMARY SHOW CAUSE NOTICE UNDER
SECTION 73(1)/74(1) IN FORM GST DRC-01 DATED. 16.05.2024
BEARING NO. ADCOM/ENF/SZ/DCCT-06/SUM NO. 1591/2023-24
ISSUED BY 2ND RESPONDENT AND PRODUCED AS ANNEXURE-A-1.
ISSUE A WRIT OR SUCH OTHER ORDER IN THE NATURE OF
CERTIORARI TO QUASH/SET ASIDE THE IMPUGNED ORDER PASSED
BY THE 1ST RESPONDENT, UNDER SECTION 73(9) OF CGST/KGST
ACT
2017,
DATED.
29.08.2024
BEARING
NO.
RFN-
MA290824226349G
AND
PRODUCED
AS
ANNEXURE-C,
AND
CONSEQUENTLY, QUASH OR SET ASIDE THE SUMMARY ORDER
PASSED BY THE 1ST RESPONDENT, DATED. 29.08.2024, BEARING
REFERENCE
NO.
ZD290824105230O
IN
FORM
GST
DRC-07
PRODUCED AS ANNEXURE-C-1.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDERS WAS MADE THEREIN AS UNDER:
ORAL ORDER
(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)
Learned AGA submits that the petitioner has to prefer an appeal before the Appellate Authority and has directly approached this Court. NC: 2025:KHC-D:1626 WP No. 107760 of 2024
2.On 20.01.2025, this Court had passed the following: ORDER
“Learned AGA submits that petitioner has filed appeal in which penalty amount is also deposited,
therefore petition becomes infructuous which is his submission.
List on 28.01.2025 in the fresh matters list.”
3.Learned counsel for petitioner was not present. Even today, there is no representation.
4.Learned AGA has produced document of filing of an appeal by the petitioner.
5.In that light, the petition stands disposed reserving liberty to the petitioner to urge all the contentions in the appeal so filed by the petitioner.
Ordered accordingly. (M.NAGAPRASANNA) JUDGE
NAA List No.: 1 Sl No.: 26
