BharatTaxGST

K N Pampathy vs. The Assistant Commissioner

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WP/17983/2024HC KarnatakaGSTCNR KAHC01036946202430 August 2024Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: SRI. PRADYUMNA HEJIB, ADVOCATEFor Respondent: SRI ARAVIND CHAVAN, ADVOCATE

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:35079 WP No. 17983 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.17983 OF 2024 (T-RES) BETWEEN: 1. K.N. PAMPATHY, SON OF LATE SHRI K.R.NARAYANASWAMY, AGED ABOUT 39 YEARS, RESIDING AT NO.E-369, GOVERNMENT SCHOOL ROAD, HANUMAIAH LAYOUT, KODIGEHALLI, SAHAKARANAGAR ROAD, SAHAKARNAGAR POST, BENGALURU - 560092. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NORTH DIVISION-6, BENGALURU NORTH COMMISSIONERATE, GROUND FLOOR, H.M.T.BHAVAN, GANGANAGAR, BALLARY ROAD, BENGALURU - 560032. 2. THE DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE, BENGALURU ZONAL UNIT, NO.112, S.P.ENCLAVE, ADJACENT TO KARNATAKA BANK, K.H.ROAD, BENGALURU - 560027. 3. THE SUPERINTENDENT OF CENTRAL TAX, CND- 6 RANGE, GROUND FLOOR, Digitally signed by LEELAVATHI S R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:35079 WP No. 17983 of 2024 H.M.T. BHAVAN, GANGANAGAR, BALLARY ROAD, BENGALURU - 560032. …RESPONDENTS (BY SRI ARAVIND CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER-IN-ORIGINAL BEARING NO.06/2022-23 (GST ND-6) (DIN 20221057YZ000021742D) DATED 31.10.2022 (ANNX-A) PASSED BY R-1. THIS PETITION, COMING ON FOR PRELIMINARY HEARING 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 in the nature of certiorari or any other writ/to quash the impugned order-in- original bearing No.06/2022-23 (GST ND-6) (DIN 20221057YZ000021742D) dated 31.10.2022 (Annexure-A) passed by respondent No.1. (ii) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.

2.

Though several contentions have been urged by both the sides in support of their respective claims, having regard to the availability of equally efficacious and alternative remedy by NC: 2024:KHC:35079 WP No. 17983 of 2024

way of an appeal to the Appellate Commissioner under Section 107 of the Central Goods and Services Tax Act, 2017, I deem it just and proper to dispose of the petition reserving liberty in favour of the petitioner to file an appropriate appeal before the Appellate Authority. If the petitioner files such an appeal within a period of four weeks from today, the petitioner would be entitled to benefit of Section 14 of the Limitation Act, 1963. 3. Subject to the aforesaid directions and liberty reserved in favour of the petitioner, the petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE

MD List No.: 1 Sl No.: 33

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.