Ibrahim Ahmed Khan vs. Assistant Commissionr
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Cause title — parties, addresses and appearances
ORDER
In this petition, petitioner seeks the following reliefs:
“Issue a writ of mandamus or any other suitable writ directing the Respondent No. 1 or his colleagues, associates or other GST officers to not take any coercive action as against the Petitioner and permit the Petitioner to submit necessary details in support of the GSTR 3B filed by the Petitioner in response to the summons dated 17/02/2024 signed on 20/02/2024 by the Respondent No.1 enclosed as Annexure C.”
Learned counsel for the petitioner submits that the concerned respondents have issued summons to the petitioner who are appearing before the respondents and are ready to co- operate with the proceedings initiated by the respondents.
It is submitted that necessary directions may be issued to the respondents to conduct and complete the proceedings in accordance with law, after complying with the principles of NC: 2024:KHC:8083 natural justice and providing sufficient and reasonable opportunity to the petitioner.
Per contra, learned Additional Government Advocate submits that respondents would continue the proceedings in accordance with law and comply with the principles of natural justice and take appropriate steps and pass appropriate orders, in accordance with law, after providing sufficient and reasonable opportunity to the petitioner.
In view of the facts and circumstances of the case, without expressing any opinion on the merits and demerits of the rival contentions, I deem it just and proper to dispose of the petition by directing the concerned respondent to continue the proceedings initiated against the petitioner and take appropriate steps/pass appropriate orders in accordance with law by complying the principles of natural justice and also by providing sufficient and reasonable opportunity to the petitioner, in accordance with law.
Liberty is reserved in favour of the petitioner to submit the pleadings, documents etc., which shall be considered by NC: 2024:KHC:8083 concerned respondents who shall proceed further in accordance with law.
Petitioner is directed to appear before the respondents as and when they are summoned/required by them.
Subject to the aforesaid directions, petition stands disposed of. JUDGE
kcm List No.: 1 Sl No.: 40
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.