M/S Aadi Shakte Enterprises vs. Union Of INDIA
Original PDF →WP/900/2023HC KarnatakaGSTCNR KAHC01002007202303 February 2023Bench: B M SHYAM PRASAD3 pages
For Petitioner: SRI. TANMAY SUDH, ADVOCATE FOR SRI. MOHAMMED SHAKEEB M MULLA., ADVOCATE
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Cause title — parties, addresses and appearances
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WP No. 900 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF FEBRUARY, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 900 OF 2023 (T-RES)
BETWEEN:
M/S AADI SHAKTE ENTERPRISES
(A SOLE PROPRIETORSHIP CONCERN)
PRINCIPAL PLACE OF BUSINESS AT:
ANJANEYA COLONY, DOOR NO 1/2
BHUVANAHALLI, GADIGANUR POST
HOSAPETE, BALLARI (BELLARY)
KARNATAKA 588223
REPRESENTED BY ITS PROPRIETOR
MR VINAY KUMAR MISHRA
SON OF KRIPA SHANKAR MISHRA
AGED ABOUT 51 YEARS,
RESIDING AT HOUSE NO M 2ND A 393,
ADA COLONY, NAINI
ALLAHABAD 211008
UTTAR PRADESH
…PETITIONER
(BY SRI. TANMAY SUDH, ADVOCATE FOR
SRI. MOHAMMED SHAKEEB M MULLA., ADVOCATE)
AND:
1.
UNION OF INDIA
THROUGH SECRETARY FINANCE DEPARTMENT
Digitally
signed by
NARASIMHA
MURTHY
VANAMALA
Location:
HIGH COURT
OF
KARNATAKA
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WP No. 900 of 2023
GOVERNMENT OF INDIA NEW DELHI
2.
ASSISTANT COMMISSIONER OF CENTRAL TAX
HOSPET DIVISION
OFFICE OF ASSISTANT COMMISSIONER OF
CENTRAL TAX HOSPET DIVISION
SECOND FLOOR AXIS CITY CENTRE
ABOVE MAX SHOWROOM
COLLEGE ROAD, HOSAPET 583201
3.
ASSISTANT COMMISSIONER OF COMMERCIAL
TAXES (ENFORCEMENT 1)
IST FLOOR, RAGHAVENDRA COLONY
2ND STAGE, ANANTAPUR ROAD
BALLARI, KARNATAKA
4.
STATE BANK OF INDIA
THROUGH ITS BRANCH MANAGER
04 KUTCHERY ROAD
ALLAHABAD, U P 211002
…RESPONDENTS
THIS
WRIT
PETITION
IS
FILED
UNDER
ARTICLES 226 AND 227 OF THE CONSTITUTION OF
INDIA PRAYING TO QUASH THE IMPUGNED NOTICE
VIDE DIN. 20221057TC050000D45D/454 DATED
21.10.2022 (ANNEXURE - A) ISSUED BY THE R2
UNDER SECTION OF THE CGST ACT AND ETC.
THIS PETITION, COMING ON FOR ORDERS,
THIS DAY, THE COURT MADE THE FOLLOWING:
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WP No. 900 of 2023
ORDER
The office objection is that given the petitioner’s principal place of business, the petition must be filed before the Dharwad Bench in terms of the extent notification issued by the Registry, and when this is brought to the notice of the learned counsel for the petitioner, he submits that the petition may be disposed of with liberty to file the petition before the Dharwad Bench.
In the light of the afore, subject to all just exceptions in law, the petition stands disposed of. JUDGE
RB
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.