BharatTaxGST

M/S Shabari Enterprises vs. The Chief Secretary

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WP/16532/2023HC KarnatakaGSTCNR KAHC01038434202309 August 2023Bench: KRISHNA S DIXIT3 pages
For Petitioner: SRI. N RAGHU BABU., ADVOCATE FOR SMT. KOMALA G., ADVOCATEFor Respondent: SRI.K HEMA KUMAR., AGA

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Cause title — parties, addresses and appearances
- 1 - NC: 2023:KHC:28090 WP No. 16532 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF AUGUST, 2023 BEFORE THE HON'BLE MR JUSTICE KRISHNA S DIXIT WRIT PETITION NO. 16532 OF 2023 (T-RES) BETWEEN: M/S SHABARI ENTERPRISES, HAVING ITS OFFICE AT NO.30, MAIN ROAD, KODI CIRCLE, WHITEFIELD, BENGALURU-560 066. REP BY ITS AUTHORISED REPRESENTATIVE SMT SHANTHI SOMU,MANAGER AGED ABOUT 41 YEARS, A COMPANY REGISTERED AS A COMMERCIAL ESTABLISHMENT UNDER KARNATAKA SHOPS AND COMMERCIAL ESTABLISHMENT ACT, 1961. …PETITIONER (BY SRI. N RAGHU BABU., ADVOCATE FOR SMT. KOMALA G.,ADVOCATE) AND: 1. THE CHIEF SECRETARY, GOVERNMENT OF KARNATAKA, COMMERCIAL TAXES DEPARTMENT, VIKASA SOUDHA, BENGALURU-560 001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-5.7 DGSTO-05, VKT-2 B BLOCK, ROOM NO.605, 6TH FLOOR, VIVEKANAGAR POST, KORAMANGALA, BENGALURU-560 047. …RESPONDENTS (BY SRI.K HEMA KUMAR., AGA) Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2023:KHC:28090 WP No. 16532 of 2023 THIS WRIT PETITION FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE R2 TO RECALL THE AUDIT REPORT DT. 31.05.2023 REF.NO.FILE NO. DCCR-5.7/DGSTO-5/AUDIT-65/NO.25/2023- 24, FILED AT ANNX-H DEMANDING PAYMENT OF ADDITIONAL AMOUNTS OF RS.11,18,163, RS.3,74,023 AND RS.3,74,023 AS IGST, CGST AND SGST RESPECTIVELY. THIS PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The challenge is structured on the basis of the audit report which contains certain findings adverse to the financial interest of the Petitioner – Assessee. Learned AGA appearing for the Respondents submits that on the basis of what has been impugned herein, no coercive action would be taken, Petitioner having already been issued a Show Cause Notice dated 18.07.2023 under the provisions of Section 73(1) of the Central Goods & Services Tax Act/Karnataka Goods & Services Tax Act, 2017 and that Petitioner can file his Reply within a period of 30 days specified in the notice itself. He also submits that no coercive action would be taken till the proceedings are accomplished under the provisions of Section 73 of the 2017 Act. There is force in this submission. NC: 2023:KHC:28090 WP No. 16532 of 2023

With the above observations, this Writ Petition is disposed off. Petitioner may choose to send reply within three weeks from this day.

All contentions are kept open.

Costs made easy. JUDGE

Bsv List No.: 1 Sl No.: 16

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.