Bharat K Shah vs. Assistant Commissioner Of Commercial Taxes
Original PDF →WP/55547/2018HC KarnatakaGSTCNR KAHC01025355201810 January 2019Bench: S.SUJATHA3 pages
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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF JANUARY, 2019
BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA
WRIT PETITION No.55547/2018 (T-RES)
& W.P. NOS.55861-55862/2018
BETWEEN:
MR. BHARAT K SHAH
S/O KIMJIBHAI
AGED ABOUT 38 YEARS
RESIDING AT
NO.17, 5TH CROSS, 6TH A MAIN
J.C. NAGAR, KURUBARAHALLI
BENGALURU-560086.
...
PETITIONER
[BY SRI. ARVIND KAMATH,
SENIOR COUNSEL FOR
SMT. VEENA J. KAMATH- ADV.]
AND:
1.
ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
ENFORCEMENT – 20, SOUTH ZONE
BENGALURU-560047.
2.
ADDITIONAL COMMISSIONER OF
COMMERCIAL TAXES, ENFORCEMENT
3RD FLOOR, B BLOCK,
VANIJYA THERIGE KARYALAYA – 2
NEAR NATIONAL GAMES VILLAGE,
VIVEKNAGAR POST
KORAMANGALA,
BENGALUR-560047.
3.
DEPUTY COMMISSIONER OF COMMERCIAL TAXES
ENFORCEMENT – 1
2ND FLOOR, ‘B’ BLOCK,
2
VANIJYA THERIGE KARYALAYA – II
NEAR NGV HOUSING COMPLEX,
RAJENDRANAGAR, KORAMANGALA,
BENGALUR-560047.
4.
COMMERCIAL TAX OFFICER,
ENFORCEMENT – 36, SOUTH ZONE
3RD FLOOR, ‘B’ BLOCK,
VANIJYA THERIGE KARYALAYA – II
NEAR NGV HOUSING COMPLEX,
RAJENDRANAGAR, KORAMANGALA,
BENGALUR-560047.
5.
COMMISSIONER OF COMMERCIAL TAXES
VANIJYA TERIGE KARYALAYA-1,
KALIDASAMARGA, GANDHINAGARA
BENGALURU-560009.
…
RESPONDENTS
[BY SRI. VIKRAM HUILGOL, HCGP)
THESE WRIT PETITIONS ARE FILED UNDER ARTICLES
226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
QUASH THE SEIZURE ORDER DTD:29.6.2018 PASSED BY THE
R-1 (ANNEXURE-A) ORDER DTD:11.10.2018 PASSED BY THE R-
1 UNDER SECTION 130 READ WITH SECTION 122(1) OF THE
SGST ACT 2017 READ WITH SECTIONS 130 READ WITH
SECTION 122(1) OF THE CGST ACT (ANNEXURE-A1) AND
AUCTION NOTICE DTD:15.11.2018 (ANNEXURE-A2) BY ISSUING
A WRIT OF CERTIORARI OR ANY OTHER WRIT.
THESE PETITIONS COMING ON FOR ORDERS, THIS DAY,
THE COURT MADE THE FOLLOWING:-
O R D E R
Learned senior counsel representing the petitioner’s counsel submits that in view of the subsequent developments, emerged during the
3 pendency of these proceedings, these writ petitions do not survive in the present form and accordingly, seeks leave of the Court to withdraw the writ petitions with liberty to file fresh petition/s.
Submission is placed on record. Permission is granted.
Accordingly, writ petitions are dismissed as withdrawn with liberty as sought for. JUDGE
Chs*
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.