M/S Star Enterprises vs. State Of Karnataka
Facts
The petitioner, M/s Star Enterprises, represented by its proprietor, filed a writ petition before the Karnataka High Court. The petitioner sought to quash an endorsement dated March 16, 2023, issued by the Assistant Commissioner of Commercial Taxes (3rd respondent). Additionally, the petitioner requested a writ of mandamus directing the respondents, particularly the 3rd respondent, to grant reasonable time to pay current dues. The respondents, represented by the High Court Government Pleader, filed a memo enclosing an order dated May 4, 2023, passed by the 3rd respondent. This order was placed on record.
Held
The Court noted that the respondents had filed a memo enclosing a copy of an order dated 04.05.2023 passed by the 3rd respondent. In light of this development, the Court disposed of the writ petition. The disposal was made with a specific reservation of liberty in favor of the petitioner. This liberty allows the petitioner to pursue such remedies as are available in law, including recourse to the aforementioned order dated 04.05.2023, in accordance with the law. The Court did not explicitly rule on the merits of the original petition or the validity of the endorsement, as the matter was resolved by the subsequent order and the petitioner's liberty to pursue further remedies.
Key Issues
1. Whether the endorsement bearing No. ACCT/LGSTO-170/T.No./ / 22-23 dated 16.03.2023, issued by the 3rd Respondent, is liable to be quashed? 2. Whether the Petitioner is entitled to a writ of mandamus directing the Respondents, particularly the 3rd Respondent, to extend reasonable time for payment of current dues? The Petitioner argued for the quashing of the endorsement and sought an extension of time to pay dues. The Petitioner's contentions were not explicitly detailed in the provided text, but the prayer indicates a dispute regarding the demand or timeline for payment. The Respondents, through the High Court Government Pleader, submitted a memo containing an order dated 04.05.2023 passed by the 3rd Respondent. No specific arguments from the Respondents' side were recorded in the judgment excerpt.
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:266 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 14173 OF 2023 (T-RES) BETWEEN:
M/S STAR ENTERPRISES REP BY ITS PROPRIETOR, MR SADIQ ALI KHAN, S/O ABDUL SYED KHAN, AGED ABOUT 51 YEARS, 2ND CROSS, NAZARABAD EXTENSION, P H COLONY TUMAKURU 572 101. …PETITIONER (BY SRI. G M SRINIVASAREDDY.,ADVOCATE) AND:
STATE OF KARNATAKA R/BY PRINCIPAL SECRETARY, DEPT OF FINANCE, VIDHANA SOUDHA, BENGALURU 560 001. 2. THE COMMISSIONER FOR COMMERCIAL TAXES, GANDHINAGARA, BENGALURU 560 009. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LACAL GST OFFICE -170, DGSTO-6, 1ST FLOOR, VANIJYA THERIGE SANKEERNA, JAYANAGAR WEST, NEAR SUKRUTHA HOSPITAL, SIDDARAMESHWARA EXTENSION, TUMAKURU 572 103. 4. THE STATION HOUSE OFFICER TILAK PARK POLICE STATION, TUMAKURU DISTRICT 572 103. …RESPONDENTS (BY SRI. SHAMANTH NAIK, HCGP) VANDANA S Location: HIGH COURT OF KARNATAKA NC: 2024:KHC:266 THI
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