BharatTaxGST

Hind Enterprises vs. The Commercial Tax Officer

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WP/100010/2021HC KarnatakaGSTCNR KAHC02010608202023 August 2024Bench: JYOTI MULIMANI3 pages
For Petitioner: SRI. SANGRAM S.KULKARNI., ADVOCATEFor Respondent: SRI. SHIVAPRABHU.S.HIREMATH., AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-D:12047 WP No. 100010 of 2021 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 23RD DAY OF AUGUST, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 100010 OF 2021 (T-RES) BETWEEN: HIND ENTERPRISES REPRESENTED BY ITS PROPRIETOR, SHRI R.AKBAR BASHA, AGE. 37 YEARS, OCC. BUSINESS, R/O. 2/88, NEHRU NAGAR, HUBBALLI. …PETITIONER (BY SRI. SANGRAM S.KULKARNI., ADVOCATE) AND: 1. THE COMMERCIAL TAX OFFICER, (ENFORCEMENT-12), NAVANAGAR, HUBBALLI-580 025. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), NAVANAGAR, HUBBALLI-580 025. 3. THE COMMISSIONER OF COMMERCIAL TAXES, NAVANAGAR, HUBBALLI-580 025. …RESPONDENTS (BY SRI. SHIVAPRABHU.S.HIREMATH., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:12047 WP No. 100010 of 2021 THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

Sri.Sangram S.Kulkarni., learned counsel for the petitioner and Sri.Shivaprabhu S.Hiremath., learned AGA for the respondents have appeared in person.

2.

The notice dated:28.09.2020 issued under Section 74 read with Section 50 of the KGST and CGST Act, 2017 is called into question in this Writ Petition on several grounds as setout in the Memorandum of Writ Petition.

3.

Learned counsel for the respective parties urged several contentions. Heard, the contentions urged on behalf of respective parities and perused the Writ papers with utmost care.

4.

Learned AGA submits that a detailed statement of objections has been filed and the same may be taken note of. He argued by saying that the concerned department has passed the final order on 17.11.2020 i.e., during Covid-19 pandemic. Counsel therefore, submits that the matter may be remanded. NC: 2024:KHC-D:12047 WP No. 100010 of 2021

Since the part of the proceedings are conducted amidst Covid-19 pandemic, therefore, this Court deems it proper to quash the order dated 17.11.2020 and the matter is remanded to the authority concerned to follow the procedure as enumerated under Section 75(4) of the GST Act.

5.

Resultantly, the Writ Petition is disposed of. (JYOTI MULIMANI) JUDGE MRP LIST NO.: 3 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.