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M/S Sahaj Constitution vs. Union Of INDIA An Ors

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WP/203472/2023HC KarnatakaGSTCNR KAHC03012079202321 March 2024Bench: V SRISHANANDA6 pages
For Petitioner: SRI RAGHAVENDRA C. R., ADVOCATEFor Respondent: SRI SUDHIRSINGH R. VIJAPUR, DSGI FOR R1 TO R3; SRI VEERANAGOUDA MALIPATIL, HCGP FOR R4 AND R5

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-K:2431 WP No.203472 of 2023 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 21ST DAY OF MARCH, 2024 BEFORE THE HON'BLE MR JUSTICE V SRISHANANDA WRIT PETITION NO.203472 OF 2023 (T-RES) BETWEEN: M/S SAHAJ CONSTRUCTION THROUGH ITS MANAGER, MR. KHENI KAMLESH VALJIBHAI, AGED ABOUT 35 YEARS, REGISTERED OFFICE AT SHOP NO.1, GROUND FLOOR, M A PLAZA, OPP ABBAS TOWER, NR GANESH NAGAR, RING ROAD, KALABURAGI, KARNATAKA-585101. …PETITIONER (BY SRI RAGHAVENDRA C. R., ADVOCATE) AND: 1. UNION OF INDIA THROUGH THE SECRETARY, MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE) NO. 137, NORTH BLOCK, NEW DELHI-110001. 2. CENTRAL BOARD OF INDIRECT TAXES, THROUGH ITS CHAIRMAN, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001. 3. OFFICE OF GST COUNCIL, SECRETARIAT, Digitally signed by SHILPA R TENIHALLI Location: High Court Of Karnataka - 2 - NC: 2024:KHC-K:2431 WP No.203472 of 2023 5TH FLOOR, TOWER-II, JEEVAN BHARATHI BUILDING, JANAPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001. 4. COMMISSIONER OF COMMERCIAL STATE TAX VANIJYA THERIGE KARYALAYA, KALIDASA ROAD, GROUNDFLOOR, GANDHINAGAR, BENGALURU-560009. 5. DEPUTY COMMISSIONER OF COMMERCIAL TAX AUDIT-2, ROOM NO.F-11, VANIJYA TERIGEGALA KARYALAYA, NEAR RAILWAY STATION, KALABURAGI, KARNATAKA. …RESPONDENTS (BY SRI SUDHIRSINGH R. VIJAPUR, DSGI FOR R1 TO R3; SRI VEERANAGOUDA MALIPATIL, HCGP FOR R4 AND R5) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO A) ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, HOLDING DECLARING THAT THE NOTIFICATION NO.09/2023 DATED 31.03.2023 ISSUED BY THE RESPONDENT AUTHORITIES NO.2 AS DEHORS AND VIOLATIVE OF THE PROVISION OF SECTION 168A, ARBITRARY, EX-FACIE ILLEGAL AND WITHOUT JURISDICTION (ANNEXED AS ANNEXURE-A) B) ISSUE A WRIT OF CERTIORARI ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, QUASHING AND SETTING ASIDE THE SHOW CAUSE NOTICE DATED 29.09.2023 AND SUMMARY SHOW CAUSE NOTICE DATED 30.09.2023 - 3 - NC: 2024:KHC-K:2431 WP No.203472 of 2023 ISSUED BY THE RESPONDENT AUTHORITIES NO.5 (ANNEXED AT ANNEXURE B AND B1) THIS WRIT PETITION IS COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER The learned counsel for the petitioner has filed a memo for withdrawal of the petition.

The memo reads as under:

“1. The Petitioner most respectfully submit that they have filed the above Writ petition on 18.12.2023 challenging the Show Cause Notice in form DRC-01 bearing number No. DCCT/Audit-2/KLB/DRC-01/2023-24/B- dated 29.09.2023 and Summary of show cause notice in Form GST DRC-01 bearing Reference No.-ZD290923055644Y dated 30.09.2023 issued by the respondent No. 05 for the Financial Year 2017-18 as being time barred on the ground that show cause notice has been issued by invoking the extension granted under Notification no. 09/2023 dated 31.03.2023. NC: 2024:KHC-K:2431 Further, The Petitioner has challenged the validity of the Notification No. 09/2023 issued under Section 168A of the CGST Act, extending the time limit for issuing the order for the financial year 2017-18 up to 31.12.2023 on the ground that the said notification is dehors the provision of Section 168A of the Act & is issued arbitrarily & without authority of law.

2.

The Petitioner submits that the said writ petition was filed on 16.12.2023 and the said Writ Petition is numbered as WP No. 203472/2023. Further, the Petitioner submits that on 21.12.2023, the matter was listed before this Hon'ble High Court wherein the Hon'ble court was pleased to grant ad interim relief. The relevant extract of the order is reproduced as under:

“Heard learned counsel, Sri Dr. Avinash Poddar for the petitioner along with learned counsel, Sri Vishwanath Rampur. Learned Deputy Solicitor General of India, Sri Sudhir Singh R. Vijapur is directed to take notice for respondent Nos.1 to 3. Learned High Court Government Pleader is directed to take notice for respondent Nos.4 and 5. NC: 2024:KHC-K:2431 There shall be stay of further proceedings of the show cause notice dated 29.09.2023 and the summary show cause notice dated 30.09.2023 till next date of hearing."

3.

The Petitioner submits even though ad-interim relief was granted by this Hon'ble court, on the same day i.e. 21.12.2023, the Respondent No. 05 issued an Order in From DRC-07 bearing No.DCCT/Audit-2/KLB/DRC-07/2023-24 along with Summary of the order, wherein the Respondent No. 05 has confirmed the demand of tax, penalty and interest is as under: i. Tax amounting to Rs.2,81,03,930/-. ii Interest amounting to Rs.3,00,58,666/-. iii. Penalty amounting to Rs.28,10,393/-.

4.

Consequent to the above, the petitioner on 09.02.2024 submitted IAs under section 151 of CPC, for production of additional documents, additional grounds and prayer for amending the Writ Petition No.203472/2023 (T-RES).

5.

In the above background, the Appellant most humbly prays that the Hon'ble Court be pleased to permit them to withdraw the above Writ Petition with liberty to file fresh Petition NC: 2024:KHC-K:2431 challenging Order in Form DRC-07 dated 21.12.2023 bearing No. DCCT/Audit- 2/KLB/DRC- 07/2023-24 along with Summary of the order.”

In view of the memo, the writ petition is dismissed as withdrawn with liberty as prayed for.

All IAs are consigned to the records. JUDGE RSP CT:SI List No.: 1 Sl No.: 24

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.