BharatTaxGST

M/S Meghdoot Logistics vs. Commercial Tax Officer(Enforcement-20)

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WP/3180/2022HC KarnatakaGSTCNR KAHC01009307202119 January 2023Bench: B M SHYAM PRASAD3 pages
For Petitioner: MISS. LEKHA G.D., ADVOCATE FOR SRI. KAMATH AND KAMATH., ADVOCATEFor Respondent: SRI.HEMAKUMAR K., AGA

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Cause title — parties, addresses and appearances
- 1 - WP No. 3180 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. 3180 OF 2022 (T-RES) BETWEEN: M/S MEGHDOOT LOGISTICS HAVING ITS REGISTERED OFFICE AT KHASRA NO.108/423 VILLAGE KHERA 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) AND: 1. COMMERCIAL TAX OFFICER (ENFORCEMENT-20) SOUTH ZONE, 3RD FLOOR, VTK-2 B BLOCK, VIVEKANAGAR KORAMANGALA BENGALURU-560047. 2. COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA) VANIJYA TERIGE KARYALAYA-1 GANDHINAGAR, BANGALORE-560009. Digitally signed by ANAND N Location: HIGH COURT OF KARNATAKA - 2 - WP No. 3180 of 2022 3. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES(ENFORCEMENT) B BLOCK, 3RD FLOOR, VTK-2 VIVEKANAGAR, KORAMANGALA BENGALURU-560047. …RESPONDENTS (BY SRI.HEMAKUMAR K., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 05.02.2021 PASSED BY R-1 UNDER SECTION 130 OF THE KGST/CGST AND IGST ACT VIDE ANNX- A, AS IT IS PASSED FLOUTING THE PRINCIPLES OF NATURAL JUSTICE AND CONSEQUENTLY QUASH THE ENTIRE PROCEEDINGS. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

This petition is filed impugning the order dated 05.02.2021 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 as per Annexure-A.

On the previous occasion, Sri K Hemakumar, the learned Additional Government Advocate, who was called upon to accept notice for the respondents, had submitted WP No. 3180 of 2022

that the petitioner must avail alternative remedy under Section 107 of the Karnataka Goods and Services Tax Act, 2017 and he had also submitted that the petitioner could be reserved with liberty to seek exclusion of time spent in prosecuting this petition. The learned counsel for the petitioner, on instructions, now submits that the petition could indeed be disposed of with such liberty.

As such, the petition stands disposed of with liberty to the petitioner to avail the alternative remedy observing that the petitioner shall be at liberty to seek exclusion of time spent in prosecuting this petition. JUDGE

AN/-

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.