BharatTaxGST

Tinton River Palms vs. State Of Karnataka

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WP/5250/2021HC KarnatakaGSTCNR KAHC01011083202107 April 2021Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: Sri. K.M.Shivayogiswamy, AdvocateFor Respondent: Sri. K. Hema Kumar, AGA

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF APRIL 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION NO.5250/2021(T–RES) BETWEEN: TINTON RIVER PALMS, Thombathu, Hengavalli Road, Hengavalli Post, Goliangadi, Udupi-576212. By its proprietor Sri.Francis George, Aged 57 years. ... Petitioner (By Sri. K.M.Shivayogiswamy, Advocate) AND: 1. State of Karnataka, By its Chief Secretary, Department of Finance, Vidhana Soudha, Bangalore-560001. 2. The Commissioner of Commercial Taxes, Commercial Taxes Buildings, Gandhi nagar, Bangalore-560009. 3. The Deputy Commissioner of Commercial Taxes, 2 Enforcement, Udupi, Vanijya Terige Bhavan, Vivekananda Nagar, 4th Cross Road, Ajjarakadu, Udupi-576101. …Respondents (By Sri. K. Hema Kumar, AGA) This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to declare and hold that the enforcement/inspecting authority authorized under Section 67 of the KGST/CGST Act, has no power or jurisdiction to quantified the tax liability and sought to levy penalty under Section 122(1) of the Act. This Writ Petition coming on for Orders, this day, the Court made the following:

ORDER

The petitioner has called in question the validity of the impugned Show Cause Notice issued by the respondent No.3 at Annexure-B.

2.

Sri.K.Hema Kumar, learned counsel appearing for the State furnishes a copy of the communication received by him and would submit that the notice at Annexure-B has only resulted in a 'report of suppression' being eventually sent to the audit

3 authority and no further action is contemplated under notice at Annexure-B for the present.

Accordingly, taking note of the said stand the petition is disposed off as not requiring any further adjudication.

Contentions of the petitioner are however, kept open. JUDGE

NS

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.