M/S New Mangalore Steel vs. Additional Commissioner Of Commercial Taxes
Original PDF →WP/14619/2024HC KarnatakaGSTCNR KAHC01030565202402 July 2024Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI. SHREEHARI., ADVOCATEFor Respondent: SRI. SHAMANTH NAIK, HCGP FOR R1 & R2
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Cause title — parties, addresses and appearances
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NC: 2024:KHC:24865
WP No. 14619 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF JULY, 2024
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 14619 OF 2024 (T-RES)
BETWEEN:
1.
M/S NEW MANGALORE STEEL
A PROPRIETORSHIP CONCERN,
NO. 7-D-82, INDUSTRIAL ESTATE,
BYKAMPADY MARKET, MANGALURU
DAKSHINA KANNADA - 575 011.
GSTIN. 29AOXPI1297L1ZZ,
REP. BY ITS PROPRIETOR,
SRI IMTHIYAZ
S/O OF SRI MOHIDIN BYARI,
AGED ABOUT 46 YEARS.
… PETITIONER
(BY SRI. SHREEHARI., ADVOCATE)
AND:
1.
ADDITIONAL COMMISSIONER OF
COMMERCIAL TAXES
(ENFORCEMENT) SOUTH ZONE,
VANIJYA TERIGE KARYALAYA-II,
B-BLOCK, RAJENDRANAGAR,
80 FEET ROAD, NEAR NATIONAL GAMES VILLAGE,
KORAMANGALA, BENGALURU - 560 047.
2.
COMMISSIONER OF COMMERCIAL TAXES
VANIJYA THERIGE KARYALAYA-1,
1ST MAIN ROAD, GANDHINAGAR,
BENGALURU - 560 009.
Digitally signed
by VIDYA G R
Location: HIGH
COURT OF
KARNATAKA
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NC: 2024:KHC:24865
WP No. 14619 of 2024
3.
FEDERAL BANK
MYSORE BRANCH,
THE VARIETY MANSION,
L20/B, B N ROAD,
LASHKAR MOHALLA,
MYSORE - 570 001.
REP. BY ITS BRANCH MANAGER.
… RESPONDENTS
(BY SRI. SHAMANTH NAIK, HCGP FOR R1 & R2)
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE
ORDER UNDER SECTION 83 OF THE KGST/CGST ACT, 2017
PASSED BY THE RESPONDENT NO. 1 ON 24/01/2024, BEARING
REFERENCE NO. MA290124101176B IN FORM GST DRC-22 IN
THE CASE OF THE PETITIONER AND ENCLOSED AS ANNEXURE-
C AND ETC.
THIS PETITION COMING ON FOR ORDERS THIS DAY, THE
COURT MADE THE FOLLOWING:
ORDER
Learned counsel appearing for the Revenue has filed a memo enclosing the copy of the letter of withdrawal of Provisional Attachment under Section 83 of the CGST Act, 2017 in Form GST DRC-22. 2. In light of the memo filed and after noticing the contention that the earlier attachment is withdrawn, the petition is disposed off. NC: 2024:KHC:24865 WP No. 14619 of 2024
3.
However, liberty is reserved to the petitioner to challenge Form GST DRC-22, in accordance with law. All contentions are kept open. JUDGE VGR
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.