Palani Subramanyeshwara Transport vs. The Commissioner Of Commercial Taxes Kgst
Held
The Court noted that the petitioner's advocate had not complied with office objections within the stipulated time. Consequently, the writ petition was dismissed.
Facts
The petitioner sought to quash an endorsement dated 04.09.2021 and direct the respondent to consider their representations under the GST Act. They also sought to halt recovery proceedings based on the endorsement.
Key Issues
Whether the writ petition should be dismissed due to non-compliance with office objections. The substantive GST issues were not adjudicated.
Sections Cited
GST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA
DHARWAD BENCH
DATED THIS THE 13TH DAY OF DECEMBER 2024
BEFORE
THE HON'BLE MR. JUSTICE C.M.POONACHA
WRIT PETITION No. 103917 OF 2022 (T-RES)
BETWEEN
1 . PALANI SUBRAMANYESHWARA TRANSPORT TOURS AND TRAVELS, HAVING ITS OFFICE AT. CANTONMENT, BALLARI BELLARY, KARNATAKA 583101, REPRESENTED BY ITS PARTNER SRI K RAMESH
... PETITIONER
(BY SRI: Y V RAVIRAJ, ADVOCATE.)
AND 1 . THE COMMISSIONER OF COMMERCIAL TAXES KGST VANIJYA THERIGE BHAVAN, GANDHINAGAR, BENGALURU 560001. 2 . THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES SGST LVO 495 STATE REVENUE BUILDING, RAGHVENDRA COLONY, 2ND STAGE, BELLARY 583101. . . RESPONDENTS
2
THIS WP IS FILED PRAYING TO,ISSUE A WRIT, ORDER OR DIRECTION I. ISSUE A WRIT OF CERTIORARI OR IN THE LIKE NATURE OF WRIT, QUASHING THE IMPUGNED ENDORSEMENT DATED 04.09.2021, PASSED BY RESPONDENT NO.2, VIDE ANNEXURE-F. II. ISSUE A WRIT OF MANDAMUS OR IN THE LIKE NATURE OF WRIT, DIRECTING RESPONDENT NO.2 TO CONSIDER THE REPRESENTATIONS SUBMITTED BY THE PETITIONER, UNDER THE GST ACT, VIDE ANNEXURES B TO D. III. ISSUE A WRIT OF PROHI
The judgment continues below.
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