Cause title — parties, addresses and appearances
- 1 -
WP No. 24924 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 19TH DAY OF JANUARY, 2023
BEFORE
THE HON'BLE MR JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 24924 OF 2022 (T-IT)
BETWEEN:
M/S DS2
NO 22, 401, 4TH FLOOR CUNNINGHAM ROAD
NEXT TO THE HINDU NEAR SHIVAJINAGAR
BANGALORE 560052
REPRESENTED BY PROPRIETOR
MR HARIS MUHAMMAD SAIT
AGED ABOUT 74 YEARS.
…PETITIONER
(BY SRI. RAJEEV CHANNAPPA NULVI.,ADVOCATE)
AND:
1.
CHIEF SECRETARY
GOVERNMENT OF KARNATAKA
VIDHANA SOUDHA
BANGALORE 560001.
2.
THE PRINCIPAL COMMISSIONER OF
COMMERCIAL TAXES, LGSTO 20
19/3 2ND FLOOR CUNNINGHAM ROAD
BANGALORE – 560 052.
3.
THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
LGSTO 020 19/3
Digitally signed
by NARASIMHA
MURTHY
VANAMALA
Location: HIGH
COURT OF
KARNATAKA
- 2 -
WP No. 24924 of 2022
2ND FLOOR CUNNINGHAM ROAD
BANGALORE 560052.
…RESPONDENTS
(BY SRI.K. HEMA KUMAR., AGA)
[
THIS WRIT PETITION IS FILED UNDER ARTICLE
227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH THE E-MAIL (ORDER)UNDER RULE 86A OF THE
CGST RULES, 2017 DATED 12.09.2022 WHEREIN THE
ELECTRONIC CREDIT LEDGER OF THE PETITIONER
WAS BLOCKED BY THE R3 AUTHORITY ANNEXURE- L;
QUASH THE E-MAIL (ORDER)UNDER RULE 86A OF THE
CGST RULES, 2017 DATED 12.09.2022 WHEREIN THE
ELECTRONIC CREDIT LEDGER OF THE PETITIONER
WAS BLOCKED BY THE R3 AUTHORITY AND THEREBY
DIRECT TO UN BLOCK THE ELECTRONIC CREDIT
LEDGER IN ORDER TO LET THE PETITIONER TO
CONTINUE TO AVAIL THE LAWFUL INPUT TAX CREDIT
AVAILABLE TO THE PETITIONER ANNEXURE- L.
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING,
THIS
DAY,
THE
COURT
MADE
THE
FOLLOWING:
ORDER
The petitioner is aggrieved by the system generated communication dated 12.09.2022 [Annexure-L] informing the blocking of ITC [Input Tax Credit]. Sri. Rajeev Channappa Nulvi, the learned counsel for the petitioner, submits that the petitioner’s principal chief grievance, at this stage, is WP No. 24924 of 2022
want of due opportunity, and Sri. K Hemakumar, the learned Additional Government Advocate, submits that given the limited nature of grievance, this Court could consider disposing of the petition with directions to the third respondent to extend a reasonable opportunity to the petitioner and decide on the further course of action.
In the light of these submissions, the petition is disposed of calling upon the third respondent to decide on the petitioner’s request as against blocking the ITC but within a period of four [4] weeks from the date of the petitioner’s first appearance after this order, and the petitioner, without further notice, shall appear before the third respondent on 13.02.2023. JUDGE
AN/-
