BharatTaxGST

M/S.Arjun Trading Company vs. The Commercial Tax Officer

Original PDF →
WP/116940/2019HC KarnatakaGSTCNR KAHC02004608201904 September 2024Bench: JYOTI MULIMANI3 pages
For Petitioner: SRI. NARAYAN.G.RASALKAR., ADVOCATEFor Respondent: SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1-R3

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-D:12755 WP No. 116940 of 2019 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 4TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 116940 OF 2019 (T-RES) BETWEEN: M/S.ARJUN TRADING COMPANY, A PROPRIETARY CONCERN #4/40, STEEL PLANT MAIN ROAD, MARAMANGALATHUPATTY, SALEM-636 030. TAMILNADU. REPRESENTED BY ITS PROPRIETOR, SRI. NILESH S/O ARJUN BHOIR, AGE: 28 YEAR, OCC: BUSINESS, PERMANENT RES OF AT POST ATALI, VITHAL MANDIR ROAD, NEAR AMBIVALI WEST, KALYAN, THANE-421 102 IN MAHARASHTRA, NOW AT MARAMNAGALATHUPATTY, SALEM. …PETITIONER (BY SRI. NARAYAN.G.RASALKAR., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-2, CENTRAL ZONE, 2ND FLOOR, BUDA COMPLEX, NEAR MOTHI CIRCLE, BALLARI DISTRICT, BALLARI TALUK, BALLARI-583 102, BALLARI. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), 2ND FLOOR, BUDA COMPLEX, NEAR MOTHI CIRCLE, BALLARI DISTRICT, BALLARI TALUK, BALLARI-583 102. 3. THE JOINT COMMISSIONER(ST) INTELLIGENCE, Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:12755 WP No. 116940 of 2019 SALEM DIVISION, SALEM, TAMIL NADU. …RESPONDENTS (BY SRI. SHIVAPRABHU.S.HIREMATH., AGA FOR R1-R3) 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 IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER Sri.Narayan G.Rasalkar., counsel for the petitioner and Sri.Shivaprabhu S.Hiremath., AGA for the respondents have appeared in person.

2.

The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the order dated 06.12.2019 passed by the Commercial Tax Officer (Enforcement)-2, Ballari under Section 129(3) R/w Section 129(1)(b) of the Central Goods and Services Tax Act, 2017/ the KGST Act/ IGST Act/ UTGST Act, under FORM GST MOV-09 in No.JCCT(ENF)CZ/BLR/CTO(Enf)- 02/BLR/MOV-9/No.12/2019-20/T-355 vide Annexure-N.

3.

After arguing the matter for some time, counsel Sri.Narayan G.Rasalkar., submits that the petitioner may be NC: 2024:KHC-D:12755 WP No. 116940 of 2019

permitted to assail the order dated 06.12.2019 passed by the Commercial Tax Officer (Enforcement)-2, Ballari before the Joint Commissioner for Commercial Taxes (Appeals) under Section 107 of the GST Act, 2017. The oral submission made by counsel for the petitioner is placed on record.

4.

Taking note of the submission made by counsel for the petitioner, the Writ Petition is disposed of directing the petitioner to avail alternate, efficacious and statutory remedy. This Court has not expressed any opinion on the merits of the case and all the contentions of the parties are kept open. (JYOTI MULIMANI) JUDGE TKN List No.: 2 Sl No.: 49

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.