M/S Sneha Enterprises vs. Assistant Commissioner Of Commercial Taxes (Audit)-3.3
Held
The Court held that the petitioner has an alternative and efficacious remedy of appeal against the impugned order. Therefore, the writ petition is dismissed, allowing the petitioner to approach the appropriate Appellate Authority.
Facts
The petitioner, M/s Sneha Enterprises, is a registered dealer selling air-conditioners and providing allied services. The Assistant Commissioner erroneously clubbed the sale of air-conditioners and related services as a composite supply, demanding GST at 28% and mis-examining input tax credit.
Key Issues
Whether a writ petition is maintainable when an alternative statutory remedy of appeal is available to the petitioner? Whether the impugned order erroneously clubbed composite supplies and mis-examined input tax credit?
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:52322 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 31578 OF 2024 (T-RES) BETWEEN:
M/S SNEHA ENTERPRISES NO.733, 13TH CROSS, 7TH BLOCK, JAYANAGAR, BENGALURU 560082. (REPRESENTED BY ITS PROPRIETOR SHRI. VISWANATHAN VENKATESWARAN, S/O VENKATESWARAN VISWANATHAN, AGED ABOUT 61 YEARS) …PETITIONER (BY SRI V.RAGHURAMAN, SENIOR ADVOCATE FOR SRI BHANU MURTHY.J.S. & SRI C.R.RAGHAVENDRA, ADVOCATES)
AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.3, DGSTO-3, 2ND FLOOR, TTMC BUILDING, ROOM NO.213, SHANTI NAGAR BENGALURU-560027. 2. UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI-110001 …RESPONDENTS (BY SRI K.HEMA KUMAR, AGA FOR R1; SRI M.N.KUMAR, ADVOCATE FOR R2) K HEMA Location: High Court of Karnataka NC: 2024:KHC:52322 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO: A) DIRECTION CALLI
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