M/S Sri Om Traders vs. Commercial Tax Officer

Held

The Court did not express any opinion on the merits of the contentions raised by the petitioner. Instead, the learned counsel for the petitioner submitted that they would avail of the grievance redressal mechanism provided under Section 64(2) of the KGST Act, 2017, concerning the order at Annexure-A. The petitioner also reserved liberty to raise the constitutional validity of Section 16(2)(c) of the CGST Act/KGST Act in appropriate proceedings. The Court granted liberty to the petitioner to seek appropriate redressal as against the order at Annexure-A as per law. The time spent by the Court in hearing the matter was to be taken note of by the authority while considering any delay in challenging the impugned order. No specific finding was given on the constitutional validity of Section 16(2)(c) or the merits of the order at Annexure-A.

Facts

M/s. Sri Om Traders, the petitioner, filed a writ petition before the High Court of Karnataka challenging the constitutional validity of Section 16(2)(c) of the CGST Act/KGST Act. The petitioner also sought to challenge an order at Annexure-A, passed by the Commercial Tax Officer (Enforcement – 3), the respondent. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history involves the filing of the writ petition and its preliminary hearing.

Key Issues

1. Whether Section 16(2)(c) of the CGST Act/KGST Act is unconstitutional and against the scheme of the CGST Act/KGST Act? The petitioner argued for the unconstitutionality of this provision. The respondent's arguments were not recorded in the judgment. 2. Whether the order at Annexure-A, passed by the Commercial Tax Officer (Enforcement – 3), is liable to be set aside or modified? The petitioner sought appropriate redressal against this order. The respondent's stance on this specific order was not detailed. The petitioner also sought to reserve liberty to raise the constitutional validity in appropriate proceedings.