Ishaq Ahmed Khan vs. Commercial Tax Officer (Vigilance) 37

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WP/5752/2024HC KarnatakaGSTCNR KAHC01011835202427 February 2024Bench: S.R.KRISHNA KUMAR4 pages
For Petitioner: SRI SHREEHARI KUTSA, ADVOCATEFor Respondent: SRI HEMA KUMAR.K, AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:8084 WP No. 5752 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.5752 OF 2024 (T-RES) BETWEEN: ISHAQ AHMED KHAN PROPRIETOR OF M/s R K TRADERS S/O LATE MR. NISAR AHMED KHAN AGED ABOUT 31 YEARS NO. 2/C, C V ROAD, A LAYOUT BANNIMANTAP MYSURU -570 015 …PETITIONER (BY SRI SHREEHARI KUTSA, ADVOCATE) AND: 1. COMMERCIAL TAX OFFICER (VIGILANCE) 37 305, 3RD FLOOR, A BLOCK VANIJYA THERIGE KARYALAYA 2 BUILDING, GST OFFICE, KORAMANGALA, BENGALURU -560 047 2. COMMISSIONER OF COMMERCIAL TAXES ENFORCEMENT SOUTH ZONE, BENGALURU VANIJYA THERIGE KARYALAYA -02 B BLOCK, ROOM NO.404 4TH FLOOR, KORAMANGALA BENGALURU - 560 047 …RESPONDENTS (BY SRI HEMA KUMAR.K, AGA) Digitally signed by R MANJUNATHA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:8084 WP No. 5752 of 2024 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R-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 05/02/2024 ENCLOSED AS ANNEXURE-C AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

In this petition, petitioner seeks the following reliefs:

“(a) 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 05.02.2024 enclosed as Annexure-C.”

2.

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.

3.

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 natural justice and providing sufficient and reasonable opportunity to the petitioner. NC: 2024:KHC:8084

4.

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.

5.

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.

6.

Liberty is reserved in favour of the petitioner to submit the pleadings, documents etc., which shall be considered by concerned respondents who shall proceed further in accordance with law. NC: 2024:KHC:8084

7.

Petitioner is directed to appear before the respondents as and when they are summoned/required by them.

8.

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

kcm List No.: 1 Sl No.: 39

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.