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M/S Raja General Agencies vs. The Commercial Tax Officer

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WP/107960/2023HC KarnatakaGSTCNR KAHC02021837202322 January 2024Bench: HEMANT CHANDANGOUDAR5 pages
For Petitioner: SRI H R KAMBIYAVAR, ADVOCATEFor Respondent: SRI GANGADHAR J.M., ADDL. ADVOCATE GENERAL, FOR SRI V.S.KALASURMATH, HCGP FOR R1 TO R3, R6 AND R7; SRI GIRISH HULAMANI, ADVCOATE FOR R.4 AND R5; R8 – SERVICE OF NOTICE DISPENSED WITH

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC-D:1543 WP No. 107960 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 22ND DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE HEMANT CHANDANGOUDAR WRIT PETITION NO. 107960 OF 2023 (T-RES) BETWEEN: M/S RAJA GENERAL AGENCIES CTS NO. 3760/J, WARD 30, GROUND FLOOR, DATTATREYA ROAD, NEAR CITY POST OFFICE, GADAG BETAGERI, GADAG 582101, REP. BY ITS PARTNER, SRI GOUTAM DATTUDAS PUNEKAR, AGED ABOUT 33 YEARS, GSTIN: 29AAHFR6543G1ZW. …PETITIONER (BY SRI H R KAMBIYAVAR, ADVOCATE.) AND: 1. THE COMMERCIAL TAX OFFICER (AUDIT), HUDCO 2ND CROSS, MUGUND ROAD, NISARGA BUILDING, GADAG 582101. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO) 350 MULGUND ROAD, NISARGA BUILDING, GADAG 582101 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGSTO) 325 HUDCO 2ND CROSS, HUBBALLI 580025, NODEL OFFICER, DHARWAD DIVISION. 4. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX - 1 SUJATA SUBHASH PAMMAR Digitally signed by SUJATA SUBHASH PAMMAR Date: 2024.02.07 21:51:44 -0800 - 2 - NC: 2024:KHC-D:1543 WP No. 107960 of 2023 QUEENS ROAD, VASANTH NAGAR, BENGALURU, KARNATAKA 560001 5. THE COMMISSIONER OF COMMERCIAL TAX GST VANIJYA BHAVAN, GANDHINAGAR, BENGALURU 560009 6. THE STATE OF KARNATAKA REP. BY THE PRINCIPAL SECRETARY, FINANCE DEPRTMENT, GOVERNMENT OF KARNATAKA, BENGALURU 560001 7. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (AUDIT INTELLIGENCE AND SAMANAYA), GST, VANIJYA BHAVAN, GANDHINAGAR, BENGALURU 560009 8. THE ASSISTANT COMMISSIONER (ST) SATTENPALLY, (ENFORCEMENT), NODAL OFFICER, GUNTUR DISTRICT, ANDRA PRADESH (A P). …RESPONDENTS (BY SRI GANGADHAR J.M., ADDL. ADVOCATE GENERAL, FOR SRI V.S.KALASURMATH, HCGP FOR R1 TO R3, R6 AND R7; SRI GIRISH HULAMANI, ADVCOATE FOR R.4 AND R5; R8 – SERVICE OF NOTICE DISPENSED WITH.) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO: I) ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE SHOW CAUSE NOTICE DATED 18/10/2023 ISSUED BY RESPONDENT NO.3, FOR THE PERIOD F.Y.2018-19 TO F.Y.2022-23, DATED 18/10/2023 VIDE (ANNEXURE-A) BEARING NO.DWD/DVN-69, 2023-24 DATED 18.10.2023. II) ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF WRIT OF CERTIORARI QUASHING THE PRE-INTIMATION NOTICE BEARING NO.CTO/AUDIT/GDG/SEC-74/DRC-1A/2023-24/B- 467, DATED 04/09/2023 ISSUED BY RESPONDENT NO.1, FOR THE - 3 - NC: 2024:KHC-D:1543 WP No. 107960 of 2023 PERIOD F.Y.2018-19 TO F.Y.2022-23, DATED 04/09/2023 VIDE (ANNEXURE-B). III) ISSUE A WRIT OF MANDAMUS OR A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO.1, HEREIN TO CONSIDER THE REPLY FILED BY THE PETITIONER, DATED 07/09/2023, VIDE ANNEXURE-C AND THE RESPONDENT NO.2 HEREIN TO CONSIDER REQUEST LETTER DTD. 13/12/2023, VIDE ANNEXURE-F FILED BY THE PETITIONER, AND ETC.,. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER The petitioner who is a dealer in edible oil is registered under the Goods and Service Tax Act, 2017. The 2nd respondent issued a show cause notice dated 18.10.2023 stating that as per section 16(2) read with section 86A(1) of the GST Act that the petitioner has claimed in put tax credit on the supply made by non existing supplier. The petitioner filed objections to the said show cause notice, and the 2nd respondent after considering the reply, passed the impugned order stating that the supplier’s registration has been cancelled, and ordered to block the input tax credit of the petitioner herein.

2.

Heard the learned counsel for petitioner and learned Addl. Advocate General for the State and learned counsel for respondents No.4 and 5. NC: 2024:KHC-D:1543

3.

The 2nd respondent passed the impugned order based on the report of Special Commissioner of Sales Tax, Enforcement and I.T. and Nodal Officer for Andhra Pradesh, Guntur district, dated 08.08.2023, wherein it is stated that the registration of the supplier has been suspended since the existence of the supplier was doubted.

4.

The learned Addl. Government Advocate has placed on record the memo along with a copy of the order dated 14.11.2023 passed by the Commercial Tax Department, Government of Andhra Pradesh stating that M/s.Lakshman Agencies, who had supplied edible oil to the petitioner is an existing entity as of today. Therefore the petitioner is entitled for unblocking of the input tax credit. Accordingly I pass the following: ORDER i) The writ petition is allowed. ii) The impugned order dated 18.10.2023 passed by respondent No.2 at Annexure-A is hereby quashed. NC: 2024:KHC-D:1543 iii) The respondent No.2 to pass an order unblocking the input tax credit of the petitioner within a week from the date of receipt of the certified copy of this order. JUDGE

MRK CT:ANB List No.: 2 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.