M/S.Shri.Keshav Cements And Infra Limited vs. State Of Karnataka
Held
The Court noted that the Joint Commissioner had already accepted the petitioner's contentions and dropped the proceedings. Therefore, the writ petitions no longer survived for consideration.
Facts
The petitioner filed writ petitions seeking to quash demand notices and revised notices issued by the authorities. The petitioner had previously applied to the Joint Commissioner to drop proceedings initiated under GST laws.
Key Issues
Whether the writ petitions are maintainable when the underlying proceedings have already been dropped by the competent authority.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 22nd DAY OF JUNE 2020 BEFORE THE HON’BLE MR. JUSTICE SACHIN SHANKAR MAGADUM WP NO.110469 OF 2019 (T-RES) & WP.NO.110944/2019 BETWEEN
M/S.SHRI.KESHAV CEMENTS AND INFRA LIMITED REPRESENTED BY MANAGING DIRECTOR SHRI. VILAS HANAMANSTA KATWA REGISTERED OFFICE IS AT : JYOTI TOWER 215/2, 2ND FLOOR 6TH CROSS,NAZAR CAMP, KARBHAR GALLI,M. VADGAON,BELAGAVI-590005 ... PETITIONER
(BY SRI.RAGHAVENDRA B HANJER, ADV.)
AND
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE,VIDHANA SOUDHA,
AMBEDKAR VEEDHI,BANGALORE-560001
THE COMMIOSSIONER OF COMMERCIAL TAXES COMMERCIAL TAX OFFICE KALIDASA MARG, GANDHI NAGAR BENGALURU,KARNATAKA-560009
THE JOINT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) NORTH ZONE, SUMOULYA SOUDHA 4TH FLOOR,CLUB ROAD,BELAGAVI-590001
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES OFFICE OF THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) NORTH ZONE,SUMOULYA SOUDHA, 4TH FLOOR,CLUB ROAD BELAGAVI-590001 ... RESPONDENTS
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