BharatTaxGST

Tinton River Palms vs. State Of Karnataka

Original PDF →
WP/602/2021HC KarnatakaGSTCNR KAHC01000233202117 February 2021Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: Sri K.M. Shivayogiswamy, AdvocateFor Respondent: Sri K. Hema Kumar, HCGP for R1 to R3

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY 2021 BEFORE THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV WRIT PETITION No.602/2021 (T-RES) BETWEEN: TINTON RIVER PALMS, Thombathu, Hengavalli Road, Hengavalli Post, Goliangadi, Udupi - 576 212, By its Proprietor Sri Francis George, Aged about 57 years. … Petitioner (By Sri K.M. Shivayogiswamy, Advocate) AND: 1. State of Karnataka, By its Chief Secretary, Department of Finance, Vidhana Soudha, Bangalore - 560 001. 2. The Commissioner of Commercial Taxes, Commercial Taxes Buildings, Gandhi Nagar, Bangalore - 560 009. 3. The Asst. Commissioner of Commercial Taxes (Enf) - 1, West Zone, 5th Floor, 2 Vanijya Terige Bhavan, Maidan Road, Mangalore - 575 001. … Respondents (By Sri K. Hema Kumar, HCGP for R1 to R3) This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to declare and hold that the enforcement/inspecting authority authorized under Section 67 of 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 and etc. This Writ Petition coming on for preliminary hearing in 'B' Group this day, the Court made the following:

ORDER

Learned HCGP appearing for the respondents has filed a memo, which reads as follows:-

"The Writ Petition is filed challenging the notice dated 01.12.2020 issued by the 3rd respondent under Section 122(1) of the CGST Act. The Respondent No.3 has now addressed a letter dated 02.02.2021 inspecting and informing the undersigned as follows:

"The enforcement report is submitted with details of observation made during the course of inspection and after verification of the book of accounts submitted by the tax payer. The report is submitted with advisory, to utilize the observations while initiating adjudication proceedings.

3

The status of the case as to the enforcement authority is closed as soon as the report is submitted. The notice issued under Section 122(1) of the Act was merely to appraise the tax payer about observations made and the liability arising thereof. No adjudication proceeding to create a legal demand is initiated, nor will be initiated. A copy of the communication addressed by the 3rd respondent to the undersigned is annexed to this memo."

2.

Learned counsel for the petitioner submits that in light of the stand taken by learned HCGP, the petitioner's grievance for the present is addressed.

3.

Keeping open the contentions, the petition is dismissed as not calling for adjudication in light of the stand taken by learned HCGP as reflected in the memo. JUDGE

VGR

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.