M/S Sai Mehula Personal Gadgets Store vs. Government Of INDIA

- 1 - NC: 2025:KHC-D:907 WP No. 103989 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 20TH DAY OF JANUARY, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 103989 OF 2024 (T-RES) BETWEEN: M/S SAI MEHULS PERSONAL GADGETS STORE REPRESENTED BY ITS AUTHORIZED SIGNATORY SMT. MADHU MEGHANATH P. ADDRESS: SHOP NO.01 AND 02 CSI KND COMPLEX, PARVATHI NAGAR MAIN ROAD, BALLARI- 583101, GSTIN: 29ACKFS8863M1ZO. …PETITIONER (BY SRI. R.N. CHITRAGAR, ADVOCATE) AND: 1. GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, THE OFFICE OF THE ASSISTANT COMMISSIONER, CENTRAL TAX (CGST) AND CENTRAL EXCISE, BELLARY AUDIT CIRCLE, 2ND FLOOR, MODI CHAMBERS, 2ND CROSS, GANDHI NAGAR, BALLARI- 583103. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL VAT OFFICE- 490, GOODS AND SERVICES TAX, RAGHAVENDRA COLONY, 2ND STAGE, 6TH CROSS, BALLARI. 3. COMMERCIAL TAX OFFICER, OFFICE OF THE COMMERCIAL TAX OFFICER (ENF)-5, RAGHAVENDRA COLONY, 2ND STAGE, Digitally signed by VISHAL NINGAPPA PATTIHAL Location: High Court of Karnataka - 2 - NC: 2025:KHC-D:907 WP No. 103989 of 2024 6TH CROSS, BALLARI. …RESPONDENTS (BY SRI. SHARAD V MAGDUM, AGA FOR R2 AND 3) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA IS PRAYING TO, QUASH THE ORDER OF SHOW CAUSE NOTICE DATED. 15/11/2023 ISSUED BY THE RESPONDENT NO.3 HEREIN IN FILE NO. CTO/ENF-5/BLY/SUM- 02/2023-24 AND SUMMONS CASE ID AD2909230207290 DRC-01A REF NO. AND DATE ZD290923039896L DATED. 25-09-2023 THE COPY OF WHICH IS AT ANNEXURE-B. II) DIRECT THE RESPONDENTS NO.2 AND 3 HEREIN TO CONSIDER THE REPRESENTATION DATED. 06-02-2024 SUBMITTED BY THE PETITIONER HEREIN FORTHWITH, THE COPY OF WHICH IS AT ANNEXURE-C. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: