BharatTaxGST

M/S R R Munigial And Company vs. The Office Of The Assistant Commissioner And Anr

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WP/201897/2023HC KarnatakaGSTCNR KAHC03006206202317 July 2023Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SRI. SANDEEP VIJAYKUMAR., ADVOCATEFor Respondent: SRI. GIRISH HULIMANI., ADVOCATE FOR R1; SMT. MAYA T.R., HCGP FOR R2

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Cause title — parties, addresses and appearances
- 1 - NC: 2023:KHC-K:5435 WP No. 201897 of 2023 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 17TH DAY OF JULY, 2023 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 201897 OF 2023 (T-RES) BETWEEN: M/S R R MUNIGIAL AND COMPANY, PROPRIETOR SHRI RAMAKRISHNA MUNIGAL AGE 75 YEARS OCCUPATION BUSINESS RESIDING OF SHOP NO 9-7-155/1 ADAT LANE GANDHI GUNJ, TALUKA AND DISTRICT BIDAR …PETITIONER (BY SRI. SANDEEP VIJAYKUMAR.,ADVOCATE) AND: 1. THE OFFICE OF THE ASSISTANT COMMISSIONER CENTRAL TAX (CGST) AND CENTRAL EXICE GULBARGA DIVISION, BEHIND TV STATION REVANSIDDESHWAR COLONY KALABURAGI 585104 2. ASSISTANT COMMISSIONER COMMERCIAL TAXES LVO-540, KARNATAKA GOODS AND SERVICES TAXES OFFICE BIDAR 585401 …RESPONDENTS (BY SRI. GIRISH HULIMANI., ADVOCATE FOR R1; SMT. MAYA T.R., HCGP FOR R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE

ORDER OF NOTICE/ DATED 21.01.2021 ISSUED BY THE RESPONDENT NO.1 HEREIN IN FILE AND SCN REFERENCE NO. COURT OF KARNATAKA NC: 2023:KHC-K:5435 11/2020-21-GLB-GST ADJN, DATED 21.01.2021, THE COPY OF WHICH IS AT ANNEXURE-A AND ETC.

THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

1.

Sri.Girish Hulimani, learned counsel accepts notice for respondent No.

1.

Learned HCGP accepts notice for respondent No.2. 2. The petitioner is before this Court seeking for the following reliefs: a. Quash the order of Notice/dated 21.01.2021 issued by the respondent No.1 herein in file and SCN Reference No.11/2020-21-GLB-GST ADJN, dated: 21.01.2021, the copy of which is at Annexure-A;

b. Direct the respondent No.1 herein to consider the representations dated: 26-02-2021, submitted by the petitioner herein, forthwith, the copy of which is at Annexure-B;

c. Issue any other appropriate writ, order or direction as this Hon’ble Court may deem fit to grant in the facts and circumstances of the case, in the interest of justice.

3.

The apprehension on part of the petitioner is that without considering the representation dated 26.02.2021 submitted by the petitioner at Annexure- NC: 2023:KHC-K:5435 B, respondent No.1 might take action in furtherance of the show cause notice dated 21.01.2021 at Annexure-A.

4.

In that view of the matter, I pass the following: ORDER. i. The writ petition is allowed. ii. Respondent No.1 is directed to consider the representation dated 26.02.2021 and reply to the show cause notice dated 21.01.2021 and thereafter pass necessary orders, if necessary by providing an opportunity of hearing to the petitioner. iii. The entire process to be completed within a period of two months from today. JUDGE

LN List No.: 1 Sl No.: 44

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.