Heard together (3 matters)
WP No. 7777 of 2022
WP No. 3757 of 2022
WP No. 3780 of 2022
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
- 1 -
WP No. 7777 of 2022
C/W WP No. 3757 of 2022
WP No. 3780 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 20TH DAY OF JANUARY, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 7777 OF 2022 (T-RES)
C/W
WRIT PETITION NO. 3757 OF 2022 (T-RES),
WRIT PETITION NO. 3780 OF 2022 (T-RES)
IN WP NO. 7777/2022
BETWEEN:
M/S MEGHDOOT LOGISTICS
HAVING ITS REGISTERED OFFICE AT
KHASRA NO. 108/423
VILLAGE KHERA KALAN
DELHI NORTH WEST DELHI
DELHI 110082
RERPESENTED BY ITGS PROPREITOR
MR. TILOK CHAND JAIN.
…PETITIONER
(BY MISS LEKHA G.D., ADVOCATE FOR
SRI. KAMATH AND KAMATH.,ADVOCATE)
AND:
1.
COMMERCIAL TAX OFFICER
(ENFORCEMENT-24), SOUTH ZONE
3RD FLOOR VTK-2,B BLOCK
VIVEKANAGAR, KORAMANGALA
BENGALURU 560047.
2.
COMMISSIONER OF COMMERCIAL TAXES
(KARNATAKA)
Digitally signed by
NARASIMHA
MURTHY
VANAMALA
Location: HIGH
COURT OF
KARNATAKA
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WP No. 7777 of 2022
C/W WP No. 3757 of 2022
WP No. 3780 of 2022
VANIJYA TERIGE KARYALA-1
GANDHINAGAR
BANGALORE 560009.
3.
ADDITIONAL COMMISSIONER OF COMMERCIAL
TAXES (ENFORCEMENT)
B BLOCK 3RD FLOOR VTK-2
VIVEKNAGAR, KORAMANGALA
BENGALURU 560047.
…RESPONDENTS
(BY SRI.HEMA KUMAR K., AGA FOR R1 TO R3)
THIS WRIT PETITION IS FILED UNDER ARTICLE
226 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE IMPUGNED ORDER DATED 06.02.2021
PASSED BY THE R1 UNDER SECTION 130 OF THE
KGST/CGST
AND
IGST
ACT
BEARING
NO.
ADCOM/ENF/SZ/CTO24/DTN15/2020-21
AS
PER
ANNEXURE-A
AS
IT
IS
PASSED
FLOUTING
THE
PRINCIPLES OF NATURAL JUSTICE BY ISSUING A WRIT
OF CERTIORARI OR ANY OTHER ORDER OR WRIT IN
THE
NATURE
OF
WRIT
OF
CERTIORARI
AND
CONSEQUENTLY QUASH THE ENTIRE PROCEEDINGS.
IN WP NO.3757/2022
BETWEEN:
M/S MEGHDOOR LOGISTICS
HAVING ITS REGISTERED OFFICE AT
KHASRA NO 108/423 VILLAGE KHERA KALAN
DELHI, NORTH WEST DELHI, DELHI 110082,
REPRESENTED LBY ITS PROPRIETOR
TILOK CHAND JAIN
…PETITIONER
(BY MISS LEKHA G.D., ADVOCATE FOR
SRI. KAMATH AND KAMATH.,ADVOCATE)
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WP No. 7777 of 2022
C/W WP No. 3757 of 2022
WP No. 3780 of 2022
AND:
COMMERICIAL TAX OFFICER (ENFORCEMENT 09)
SOUTH ZONE, 3RD FLOOR,
VTK 2, B BLOCK, VIVEKANAGAR,
KORMANGALA, BENGALURU 560047.
…RESPONDENT
(BY SRI.HEMA KUMAR K., AGA)
THIS WRIT PETITION IS FILED UNDER ARTICLE
226 OF THE CONSTITUTION OF INDIA PRAYING TO SET
ASIDE / QUASH THE IMPUGNED ORDER DATED
12.02.2021 PASSED BY RESPONDENT UNDER SECTION
130 OF THE KGST/CGST AND IGST ACT BEARING NO.
ADCOM /ENF/SZ/CTO-09/VTS /NO-08/2020-21 AS
PER ANNX-A AS IT IS PASSED FLOUTING THE
PRINCIPLES OF NATURAL JUSTICE BY ISSUING A WRIT
A CERTIORARI OR ANY OTHER ORDER OR WRIT IN THE
NATURE
OF
A
WRIT
OF
CERTIORARI
AND
CONSEQUENTLY QUASH THE ENTIRE PROCEEDINGS.
IN WP NO.3780/2022
BETWEEN:
M/S MEGHDOOT LOGISTICS
HAVING ITS REGISTERED OFFICE AT KHASRA
NO.108/423, VILLAGEK HERA KALAN
DELHI, NORTH WEST DELHI
DELHI-110082
REPRESENTED BY ITS PROPRIETOR
MR TILOK CHAND JAIN
…PETITIONER
(BY MISS LEKHA G.D., ADVOCATE FOR
SRI. KAMATH AND KAMATH.,ADVOCATE)
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WP No. 7777 of 2022
C/W WP No. 3757 of 2022
WP No. 3780 of 2022
AND:
1.
COMMERCIAL TAX OFFICER(ENFORCEMENT-06)
SOUTH ZONE, 3RD FLOOR, VTK-2
B BLOCK, VIVEKANAGAR
KORAMANGALA
BENGALURU-560047.
2.
COMMISSIONER OF COMMERCIAL
TAXES(KARNATAKA)
VANIJYA TERIGE KARYALA-1
GANDHINAGAR
BANGALORE-560009.
3.
ADDITIONAL COMMISSIONER OF COMMERCIAL
TAXES(ENFORCEMENT)
B BLOCK, 3RD FLOOR, VTK-2
VIVEKANAGAR
KORAMANGALA
BENGALURU-560047.
…RESPONDENTS
(BY SRI.HEMA KUMAR K., ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLE
226 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE IMPUGNED ORDER DATED 06.02.2021
PASSED
BY
THE
R1
UNDER
SECTION
130
OF
KGST/CGST
AND
IGST
ACT
BEARING
NO.
ADCOM/ENF/SZ/CTO-06/DTN-06/2020-21
AS
PER
ANNEXURE-A, AS IT IS PASSED FLOUTING THE
PRINCIPLES OF NATURAL JUSTICE BY ISSUING A WRIT
OF CERTIORARI OR ANY OTHER ORDER OR WRIT IN
THE NATURE OF A WRIT OF CERTIORARI AND
CONSEQUENTLY QUASH THE ENTIRE PROCEEDINGS.
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WP No. 7777 of 2022
C/W WP No. 3757 of 2022
WP No. 3780 of 2022
THESE
PETITIONS,
COMING
ON
FOR
PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE
COURT MADE THE FOLLOWING:
ORDER
These petitions are filed impugning the orders dated 06.02.2021; 12.02.2021 and 06.02.201 respectively under Section 130 of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017/Section 20 of the Integrated Goods and Services Tax Act, 2017/Section 11 of the GST (Compensation to States) Act, 2017 as per Annexure-A.
Sri K Hemakumar, the learned Additional Government Advocate, submits that the petitioners must avail alternative remedy under Section 107 of the Karnataka Goods and Services Tax Act, 2017. The learned counsel for the petitioners, on instructions, submits that the petitions could WP No. 7777 of 2022
C/W WP No. 3757 of 2022 WP No. 3780 of 2022
disposed of but with liberty to seek exclusion of time spent in prosecuting these petitions.
In the light of these submissions, the petitions stand disposed of with liberty to the petitioners to avail the alternative remedy observing that the petitioners shall be at liberty to seek exclusion of time spent in prosecuting these petitions. JUDGE
SA ct:sr
