M/S Aadi Shakte Enterprises vs. Union Of INDIA

- 1 - WP No. 101623 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 16TH DAY OF MARCH, 2023 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 101623 OF 2023 (T-RES) BETWEEN: M/S. AADI SHAKTE ENTERPRISES (A SOLE PROPRIETORSHIP CONCERN), PRINCIPAL PLACE OF BUSINESS AT: ANJANEYA COLONY, DOOR NO.1/2, BHUVANAHALLI, GADIGANUR POST, HOSPETE, BALLARI (BELLARY), KARNATAKA-588223. REP. BY ITS PROPRIETOR: MR. VINAY KUMAR MISHRA S/O KRIPA SHANKAR MISHRA, A/A 51 YEARS, R/AT HOUSE NO.M-2ND A-393, ADA COLONY, NAINI, ALLAHABAD-211008, UTTAR PRADESH. …PETITIONERS (BY SRI. ROSHAN SAHEB CHABBI AND SRI. TANMAY SADH, ADVOCATES) AND: 1. UNION OF INDIA THROUGH SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF INDIA, NEW DELHI. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX. HOSPET DIVISION, OFFICE OF ASSISTANTCOMMISSIONER OF CENTRAL TAX HOSPET DIVISION, SECOND FLOOR AXIS CITY CENTRE, ABOVE MAX SHOWROOM, COLLEGE ROAD, HOSAPET-583201. VISHAL NINGAPPA PATTIHAL Digitally signed by VISHAL NINGAPPA PATTIHAL Location: Dharwad Date: 2023.03.21 11:51:25 +0530 - 2 - WP No. 101623 of 2023 3. ASSISTANT COMMISSIONER OF COMMERICIALTAXES (ENFORCEMENT-1), 1ST FLOOR, RAGHAVENDRA COLONY, 2ND STATE, ANANTAPUR ROAD, BALLARI, KARNATAKA. 4. STATE BANK OF INDIA, THROUGH ITS BRANCH MANAGER, O4 KUTCHERY ROAD, ALLAHABAD, UTTAR PRADESH-211002. …RESPONDENTS (BY SRI. SHIVAPRABHU HIREMATH, AGA FOR R3) --- THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO: I) ISSUE A WRIT, ORDER OR DIRECTION IN THE NATUER OF CERTIORARI QUASHING THE IMPOUGNED NOTICE ISSUED VIDE DIN. 20221057TC050000D45D/454 DATED 21.10.2022 (ANNEXURE-A) ISSUED BY THE RESPONDENT NO. 2 UNDER SECTION 79 OF THE CGST ACT. II) ISSUE A WRIT, ORDER, OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO. 2 AND 4 TO RELEASE THE BANK ACCOUNT OF THE PETITIONER. III) ISSUE A WRIT, ORDER, OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO. 2 AND 3 TO ACCEPT THE GST DUES OF THE PETITIONER IN INSTALLMENTS. IV) ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF MANDAMUS DIRECTING THE RESPONDENT NO. 3 TO ADJUDICATE THE CORRECT TAX LIABILITY OF THE PETITIONER. V) ISSUE ANY OTHER WRIT ORDER OR DIRECTION, WHICH THIS HON BLE COURT MAY DEEM FIT AND PROPER UNDER THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE. - 3 - WP No. 101623 of 2023 THIS PETITION, COMING ON FOR ORDERS THIS DAY, THE COURT MADE THE FOLLOWING: