M/S Pruthvi Enterprises vs. Union Of INDIA
Original PDF →WP/101597/2023HC KarnatakaGSTCNR KAHC02002088202315 March 2023Bench: M.I.ARUN3 pages
For Petitioner: SRI. RAJEEV CHANNAPPA NULVI, ADVOCATEFor Respondent: SRI. M.B. KANAVAI, CGSC FOR R1; SRI. SHIVARAJ S.BALLOLI, ADVOCATE FOR R2 & R3
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Cause title — parties, addresses and appearances
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WP No. 101597 of 2023
IN THE HIGH COURT OF KARNATAKA,
DHARWAD BENCH
DATED THIS THE 15TH DAY OF MARCH, 2023
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN
WRIT PETITION NO. 101597 OF 2023 (T-RES)
BETWEEN:
M/S. PRUTHVI ENTERPRISES,
NO. 4467, 4468, 4469,
HOSPET HARIHARA ROAD, OLD HBHALLI,
HAGARIBOMMANAHALLI, BELLARY DISTRICT,
KARNATAKA-583213,
(GSTN NO.29ASYPR4001N3ZV),
REP. BY PROPRIETRIX
(SOLE PROPRIETORSHIP CONCERNED),
MRS. YERANAHALLI RASHMI,
AGED ABOUT 37 YEARS,
PAN: ASYPR4001N
… PETITIONER
(BY SRI. RAJEEV CHANNAPPA NULVI, ADVOCATE)
AND:
1. UNION OF INDIA,
MINISTRY OF FINANCE,
(DEPARTMENT OF REVENUE),
ROOM NO.46, NORTH BLOCK,
NEWDELHI-110001.
VISHAL
NINGAPPA
PATTIHAL
Digitally signed by
VISHAL NINGAPPA
PATTIHAL
Location: Dharwad
Date: 2023.03.16
11:04:34 +0530
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WP No. 101597 of 2023
2. THE OFFICER OF THE ASSISTANT
COMMISSIONER OF CENTRAL TAX,
HOSPET DIVISION, 3RD FLOOR,
RAJAPUR SKIES, COLLEGE ROAD,
HOSPET, BELLARY DIST.
KARNATAKA-583201.
3. THE OFFICE OF THE SUPERINTENDENT
OF CENTRAL TAX AND CENTRAL EXCISE,
RANGE - C, HOSPET, 2ND FLOOR,
RAJAPUR SKIES, COLLEGE ROAD,
HOSPET, BELLARY DISTRICT,
KARNATAKA-583201.
… RESPONDENTS
(BY SRI. M.B. KANAVAI, CGSC FOR R1;
SRI. SHIVARAJ S.BALLOLI, ADVOCATE FOR R2 & R3)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
& 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE
NATURE OF WRIT OF CERTIORARI QUASHING ORDER-IN-
ORIGINAL DATED 14/06/2022 VIDE OIO NO.BEL/GST/
000/DIVH/
ASC/VM/04/
2022-23
PASSED
BY
THE
RESPONDENT NO.2 AUTHORITY (ANNEXURE-H) & etc.,
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, THE COURT MADE THE FOLLOWING:
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WP No. 101597 of 2023
ORDER
The petitioner is challenging the order of the 2nd respondent in the writ petition. It is seen that the petitioner has alternative and efficacious remedy against the impugned order under Section 107 of the CGST Act. Hence, the writ petition is dismissed reserving liberty to the petitioner to file an appeal if he so desires in the manner known to law. JUDGE
Vnp* List No.: 1 Sl No.: 11
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.