BharatTaxGST

M/S Paras Marketing vs. Additional Director General Of GST Intelligence

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WP/49683/2019HC KarnatakaGSTCNR KAHC01027418201910 March 2023Bench: B M SHYAM PRASAD3 pages
For Petitioner: SRI. MOHAMMED MUJASSIM ., ADVOCATEFor Respondent: SRI. JEEVAN J NEERALGI., AGA FOR R1; Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 49683 of 2019 VIDE ORDER DATED 17.10.2019; NOTICE TO R2 IS DISPENSED WITH

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Cause title — parties, addresses and appearances
- 1 - WP No. 49683 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 49683 OF 2019 (T-RES) BETWEEN: M/S PARAS MARKETING BY PROPRIETOR, SRI MAHENDRA KUMAR PREMCHAND AGED ABOUT 41 YEARS S/O PREM CHAND HAVING OFFICE AT 144, SHOP NO.T28, PURVI PLAZA, 3RD FLOOR, COTTONPET MAIN ROAD, NEAR COTTONPET POLICE STATION, BANGALORE 560 005. …PETITIONER (BY SRI. MOHAMMED MUJASSIM .,ADVOCATE) AND: 1. ADDITIONAL DIRECTOR GENERAL OF GST INTELLIGENCE BENGLAURU ZONAL UNIT, NO.112, S.P. ENCLAVE, ADJACENT TO KARNATAKA BANK, K.H. ROAD, BENGALURU 560 027. 2. THE BRANCH MANAGER M/S HDFC, CAUVERY BHAVAN BRANCH, EAST WING, KHB BUILDING, KG ROAD, BENGALURU 560 009. …RESPONDENTS (BY SRI. JEEVAN J NEERALGI., AGA FOR R1; Digitally signed by NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA - 2 - WP No. 49683 of 2019 VIDE ORDER DATED 17.10.2019; NOTICE TO R2 IS DISPENSED WITH) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED LETTER DATED 28.05.2019 ISSUED BY R-1 VIDE ANNX-A TO THE W.P. THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner has called in question the provisional Attachment Communication dated 28.05.2019 [Annexure-A] issued under section 83 of the Central Goods and Services Tax Act, 2017 [CGST Act]. Sri Jeevan J. Neeragli, the learned counsel for the respondents, submits that the petitioner’s grievance with this Communication would lapse with the expiry of one year because, irrefutably, the provisional Attachment Communication would be valid only for a period of one year from the date of this communication viz. 27.05.2020. WP No. 49683 of 2019

These submissions cannot be controverted and in that event, the petition will have to be disposed of but with all just exceptions to the petitioner, and the petition stands disposed of accordingly. JUDGE

SA ct:sr

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.