BharatTaxGST

M/S Yuve Champions Academy Urp vs. The State Of Karnataka

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WP/23453/2024HC KarnatakaGSTCNR KAHC01049033202418 September 2024Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. SRINIVASA K, ADVFor Respondent: SRI. HEMAKUMAR K, AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:38290 WP No. 23453 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.23453 OF 2024 (T-RES) BETWEEN: M/S. YUVE CHAMPIONS ACADEMY-URP PARTNERSHIP FIRM REP. BY ITS PARTNERS. 1(a). J. SARANYA W/O VENKATA RATHINAM AGED ABOUT 38 YERS RA/T. 5042, SHOBA CHYRYSANTHEUM THANISANDRA MAIN ROAD HEGDE ANGAR DR. SHIVARAMA KARANTH NAGAR BENGALURU 560077. 1(b). PRATHIPA SHREE YUVARAJ W/O MR. YUVARAJ AGED ABOUT 39 YEARS R/T NO.11, SOWMYA SAROVARA APARTMENTS THANISANDRA MAIN ROAD RACHENCHALLI BENGALURU NORTH BENGALURU 560077. …PETITIONERS (BY SRI. SRINIVASA K, ADV.,) AND: 1. THE STATE OF KARNATAKA BY ITS CHIEF SECRETARY FINANCE DEPARMTENT M S BUILDNG, BENGALURU 560001. 2. THE ASSISTANT COMMISSIONER REP. BY NAYARANAPURA CHANDRASHEAKRAPPA SHYLA Digitally signed by RUPA V Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:38290 WP No. 23453 of 2024 LGSTO - 152 BENGALURU 560092. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT ) 17 SOUTH ZONE, ROOM NO 406 VTK 2, BUILDING RAJENDRANAGAR KORAMANGALA BENGALURU 560047. …RESPONDENTS (BY SRI. HEMAKUMAR K, AGA) THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE IMPUGNED ORDER DTD 01.02.2023 PASSED BY THE R2 BEARING REFERENCE NUMBER ZA290223000949H VIDE ANNX-C. QUASH THE SEARCH UNDER SECTION 67 OF GST ACT MADE AT THE PETITIONERS FIRM BY THE R3 DTD 08.08.2024 VIDE ANNX-D. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(i) Issue a Writ of Certiorari in quashing the impugned order dated 01.02.2023 passed by the 2nd respondent bearing reference number ZA290223000949H, Vide Annexure-C. (ii) To quash the search under Section 67 of GST Act made at the petitioners firm by the 3rd respondent dated 08.08.2024 Vide Annexure-D. NC: 2024:KHC:38290 (iii) To pass such other order as this Honourable court deems fit in the facts and circumstances of the case, (iv) To award cost of the petition."

2.

After arguing the matter for some time, learned counsel for the petitioner submits that a fresh application seeking GST registration would be filed by the petitioner and the respondents may be directed to consider the same without reference to the impugned order at Annexure-C dated 01.02.2023. 3. Per contra, learned AGA submits that if the petitioner files a fresh GST registration application, the respondent would consider the same without reference to the impugned order at Annexure-C and in accordance with law.

4.

In view of the aforesaid facts and circumstances and submissions made by the both side, I deem it appropriate to dispose of this petition reserving liberty in favour of the petitioner to file a fresh/new application for GST registration within a period of two weeks from today. If an application is filed along with relevant documents, the respondents shall consider the same and take appropriate decision and pass the appropriate orders in accordance with law within a period of two weeks from the date of NC: 2024:KHC:38290 submission of the said representation without reference to the impugned order at Annexure-C dated 01.02.2023. (S.R.KRISHNA KUMAR) JUDGE

ABK List No.: 1 Sl No.: 34

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.