Cause title — parties, addresses and appearances
- 1 -
NC: 2024:KHC:2385
WP No. 4436 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 18TH DAY OF JANUARY, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 4436 OF 2022 (T-RES)
BETWEEN:
M/S BEST CORRUGATORS
REP BY ITS MANAGING PARTNER
SRI K V ANANTHASHAYANA
S/O K V VISHWESHWARAIAH
AGED ABOUT 56 YEARS
BUSINESS PLACE AT NO.131/A
RBI ROAD
BELAGOLA INDUSTRIAL METAGALLI
MYSURU 570 016
…PETITIONER
(BY SRI. ARAVINDA S.N., ADVOCATE)
AND:
1.
UNION OF INDIA
REP BY
THE SECRETARY OF MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
ROOM NO.46 NORTH BLOCK
NEW DELHI 110 001
2.
PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX
BENGALURU ZONE, KARNATAKA P B NO.5400
C R BUILDING QUEENS ROAD
BANGALORE 560 001
3.
CGST COMMISSIONER OF CENTRAL TAX (CGST)
COMMISSIONERATE
Digitally
signed by
NARASIMHA
MURTHY
VANAMALA
Location:
HIGH
COURT OF
KARNATAKA
- 2 -
NC: 2024:KHC:2385
WP No. 4436 of 2022
(FORMERLY THE COMMISSIONER OF CENTRAL
EXCISE, MYSORE
SIDDARTH NAGAR
MYSORE 570 011
4.
THE DEPUTY/ASST COMMISSIONER OF
CENTRAL EXCISE
BANNIMANTAP DIVISON, S1 AND S2
VINAYA MARGA SIDDARTHANGARA
MYSORE 570011
5.
FINANCE SECRETARY
KARNATAKA GOVT SECRETARIAT
VIDHANA SOUDHA
BANGALORE 560 001
6.
COMMISSIONER OF COMMERCIAL TAXES
DESTO VANIJYA THEREGE KARYALAYA
KALIDASA ROAD
BANGALROE 09
7.
JURISDICTIONAL DGST JCCT
(FORMERLY, THE JOINT COMMISSIONER OF
COMMERCIAL TAXES)
SHESHADRI BHAVANA
DEWANS ROAD
MYSORE 570 024
8.
ASST COMMISSIONER OF COMMERCIAL TAXES
JURISDICTIONAL DGSTO MYSORE
LOCAL GST OFFICE LGSTO-200
SHESHADRI BHAVANA
DEWANS ROAD
MYSORE 570 024
…RESPONDENTS
(BY SRI. AKASH B SHETTY., ADVOCATE FOR R1 TO R4;
SRI. SHAMANTH NAIK, HCGP FOR R5 TO R8)
- 3 -
NC: 2024:KHC:2385
WP No. 4436 of 2022
THIS W.P. IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH
THE
SCN
ISSUED
BY
THE
R-4
ANNEXURE-F
(CN
NO.V/15/43/2020GSTADJN/42/2021
DTD.02.02.2021)
AND
ANNEXURE-G
(CNO.V/15/43/2020/GST/94/22DTD.02.03.2022); DIRECT THE
R-3 TO DIRECT THE R-7 TO ALLOT AS PER PRESCRIBED
JURISDICTIONAL OFFICER TO INTERVENE AND RESOLVE
THE ISSUE IN ACCORDANCE WITH LAW.
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, THE COURT MADE THE FOLLOWING:
ORDER
In this petition, the petitioner seeks quashing of the impugned Show Cause Notice dated 02.02.2021 [Annexure-F] and the subsequent Communication dated 02.03.2022 [Annexure-G] issued by the respondent No.4 to the petitioner fixing a date for personal hearing.
2.The learned counsel for the respondent Nos.1 to 4 has filed a memo enclosing a copy of the order dated 26.12.2023. 3. The present petition was preferred on 19.02.2022 during the pendency of which, the respondent No.8 – the Assistant Commissioner of Commercial Taxes, LGSTO-200, Mysuru has passed an Adjudication Order dated 26.12.2023 under Section 73(9) of the Karnataka NC: 2024:KHC:2385 WP No. 4436 of 2022
Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 and other relevant provisions.
4.Under these circumstances, the present petition does not survive any longer, and is accordingly disposed of without expressing any opinion on the merits/demerits of the rival contentions. Liberty is reserved in favour of the petitioner to take recourse to such remedy as available in Iaw, including challenging the impugned Show Cause Notice dated 02.02.2021 [Annexure-F] and the Communication dated 02.03.2022 [Annexure-G] issued by the respondent No.4 as well as the order dated 26.12.2023 passed by the respondent No.8 in accordance with law.
Subject to the aforesaid directions and liberty reserved in favour of the petitioner, the petition stands disposed of. JUDGE
RB
