BharatTaxGST

Ltimindtreee LTD vs. Union Of INDIA

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WP/7352/2024HC KarnatakaGSTCNR KAHC01014912202410 April 2024Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI. MIHIR MEHTHA, ADVOCATE FOR SRI. MOHAN MAIYA G.L., ADVOCATEFor Respondent: SRI. KUMAR M.N., ADVOCATE FOR R1; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R2 TO R4

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:14693 WP No. 7352 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF APRIL, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7352 OF 2024 (T-RES) BETWEEN: LTIMINDTREE LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, PLOT NO. 25 TO 35P AND 151, SURVEY NOS.154 AND 157, KIADB INDUSTRIAL ESTATE, EPIP PHASE-2, WHITEFIELD, BENGALURU RURAL - 560 066 REPRESENTED THROUGH KEDAR GAGDIL VICE PRESIDENT FINANCE, AGED 51 YEARS. …PETITIONER (BY SRI. MIHIR MEHTHA, ADVOCATE FOR SRI. MOHAN MAIYA G.L., ADVOCATE) AND: 1. UNION OF INDIA, THROUGH ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. 2. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX 7, GST COMMISSIONERATE, BENGALURU EAST, HAVING HIS OFFICE AT BMTC BUS STAND, OLD HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. 3. THE JOINT COMMISSIONER OF CENTRAL TAX 7, GST COMMISSIONERATE, BENGALURU EAST, HAVING HIS OFFICE AT BMTC BUS STAND, OLD HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, 7, GST COMMISSIONERATE, BENGALURU EAST, Digitally signed by VANDANA S Location: High Court of Karnataka - 2 - NC: 2024:KHC:14693 WP No. 7352 of 2024 HAVING ITS OFFICE AT BMTC BUS STAND, OLD HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. …RESPONDENTS (BY SRI. KUMAR M.N., ADVOCATE FOR R1; SRI. JEEVAN J NEERALGI, ADVOCATE FOR R2 TO R4) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THE R2, 3 AND 4, THEIR SUB- ORDINATES SERVANTS AND AGENTS TO FORTHWITH REFRAIN FROM TAKING ANY COERCIVE STEPS OR PROCEEDINGS INCLUDING PROCEEDINGS UNDER SECTION 83 OF CGST ACT/ KGST ACT AGAINST THE PETITIONER AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER In this petition petitioner seeks following reliefs:

"(i) That this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India, ordering and directing the Respondent Nos.2, 3 and 4, their sub-ordinates servants and agents to forthwith refrain from taking any coercive steps or proceedings including proceedings under Section 83 of CGST Act / KGST Act against the Petitioner;

(ii) that this Hon'ble Court be pleased to issue a writ or Prohibition or a writ in the nature of Prohibition or any other appropriate writ, order or direction under Article 226 of the Constitution of India prohibiting the Respondents by themselves, their subordinate, servants and agents forthwith from taking any coercive steps or proceedings including proceeding under Section 83 of CGST Act / KGST Act against the Petitioner;

(iii) cost of the writ petition may kindly be awarded in favour of the Petitioner;

(iv) The Petitioners be granted any other relief which it is found entitled to under the law and equity". NC: 2024:KHC:14693

2.

When the matter came up for hearing before this Court on 07.03.2024, passed the following interim order:

"Heard learned Senior counsel for the petitioner and perused the material on record. Sri.H.Shanthi Bhushan, learned DSGI accepts notice for 1st respondent. Sri.Jeevan J.Neeralgi, learned counsel accepts notice for respondents 2 to 4. Copies to be served. Re-list on 10.04.2024. In the meanwhile, respondents are restrained from resorting to or taking precipitative / coercive measures / steps including attachment of the Bank Accounts of the petitioner till the next date of hearing. It is however made clear that the respondents would be entitled to proceed pursuant to the Notices dated 31.01.2024 and 31.01.2024 at Annexures-P and Q respectively. Liberty is reserved in favour of respondents to seek vacation / modification of this order. Hand delivery of this order is permitted".

3.

As can be seen from the aforesaid interim order, this Court had reserved liberty in favour of the respondents to proceed pursuant to the impugned notices at Annexures-P and Q dated 31.01.2024 respectively. Accordingly, during the pendency of the present petition, respondents has issued two show cause notices NC: 2024:KHC:14693 dated 08.03.2024 pursuant to Annexures-P and Q respectively. Subsequently, one of the show cause notices referred to supra is a subject matter of W.P.No.10149/2024. 4. Under these circumstances, in the light of further steps already being taken by the respondents subsequent to the interim order passed by this Court, nothing further survives in the present petition and the same is accordingly, disposed of.

5.

However, liberty is reserved in favour of the petitioner to take recourse to such remedy as available in law including challenging the show cause notices as well approaching this Court, if the occasion so arises.

Subject to the aforesaid liberty, petition stands disposed of. JUDGE

GPG List No.: 2 Sl No.: 25

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.