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M/S Neelakanthappa Siddappa Pujari vs. Principal Commisssioner Of Central Tax And Central Excise

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WP/104093/2024HC KarnatakaGSTCNR KAHC02010150202427 September 2024Bench: JYOTI MULIMANI3 pages
For Petitioner: SRI. PRAKASH D., ADVOCATEFor Respondent: SRI. GIRISH.S.HULMANI., ADVOCATE FOR R1-R3

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-D:14099 WP No. 104093 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 27TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 104093 OF 2024 (T-RES) BETWEEN: M/S. NEELAKANTHAPPA SIDDAPPA PUJARI MUDDEBIHAL KHB COLONY, MUDDEBIHAL, VIJAYAPURA-586 212. (A PROPRIETARY CONCERN REGISTERED UNDER THE PROVISIONS OF CGST/SGST ACT, 2017 (REPRESENTED BY ITS PROPRIETOR SHRI. NEELAKANTHAPPA SIDDAPPA PUJARI S/O. SIDDAPPA PUJARI, AGED ABOUT 74 YEARS. …PETITIONER (BY SRI. PRAKASH D., ADVOCATE) AND: 1. PRINCIPAL COMMISSSIONER OF CENTRAL TAX AND CENTRAL EXCISE, OFFICE OF THE COMMISSIONER OF CGST AND CE, NO.71, CLUB ROAD, BELAGAVI-590 001. 2. THE COMMISSIONER OF CENTRAL TAX, OFFICE OF THE COMMISSIONER OF CGST & CE, NO.71, CLUB ROAD, BELAGAVI-590 001. 3. THE SUPERINTENDENT OFFICE OF THE SUPERINTENDENT OF CENTRAL TAX (GST), BIJAPUR-C RANGE, AFZALPUR TAKKE, BIJAPUR-586 102. …RESPONDENTS (BY SRI. GIRISH.S.HULMANI., ADVOCATE FOR R1-R3) Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:14099 WP No. 104093 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Sri.Prakash.D., counsel for the petitioner and Sri.Girish S.Hulmani., counsel for the respondents have appeared in person.

2.

The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the show cause notice dated:19.04.2021 issued by the second respondent in SCN Sl.No.29/2021 vide Annexure-A, to quash the Order-in-Original dated 31.10.2023 issued on 14.11.2023 passed by the first respondent in OIO Sl.No.BEL-EXCUS-COM-MG-62-2023-24-ST vide Annexure-B and the recovery notice dated:04.05.2024 issued by the third respondent in C.No.IV/09/29/2023-24-Adjn(Bjpr-C)/88 vide Annexure-D.

3.

Heard the arguments and perused the Writ papers with utmost care. NC: 2024:KHC-D:14099 WP No. 104093 of 2024

4.

The issue involved in the present Writ Petition is squarely covered by the decision of the Principal Bench at Bengaluru in W.P.No.11154/2023 (T-IT) along with connected matters disposed of on the 03rd day of July 2024. The captioned Writ Petition is also disposed of in terms of the order dated 03.07.2024 passed in W.P.No.11154/2023 (T-IT) along with connected matters.

5.

The Writ of Certiorari is ordered. The show cause notice dated:19.04.2021 issued by the second respondent in SCN Sl.No.29/2021 vide Annexure-A, the Order-in-Original dated 31.10.2023 issued on 14.11.2023 passed by the first respondent in OIO Sl.No.BEL-EXCUS-COM-MG-62-2023-24-ST vide Annexure-B and the recovery notice dated:04.05.2024 issued by the third respondent in C.No.IV/09/29/2023-24- Adjn(Bjpr-C)/88 vide Annexure-D are quashed.

6.

Resultantly, the Writ Petition is disposed of. (JYOTI MULIMANI) JUDGE MRP List No.: 1 Sl No.: 37

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