Shri Gunturi Jayaraj Daniel Raj vs. The Commercial Tax Officer (Enforcement ) 1
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Before: SHRI GUNTURI JAYARAJ DANIEL RAJ
The petitioner is a proprietor of two Enterprises viz., M/s. Silicon Trading Corporation, Chitradurga and M/s. Delite Infrastructure and Projects, Chitradurga. [the Enterprises]. These Enterprises have separate registrations under the Karnataka Goods and Services Tax Act, 2017. The petitioner is aggrieved by the first respondent's Communication dated 23.02.2026 [Annexure-A] addressed to the fourth respondent. The first respondent, while requesting the fourth respondent to furnish certain details, has asked the fourth respondent to withhold payments due to the afore two enterprises. Sri Srinidhi H S, the learned counsel for the petitioner, submits that the direction to withhold payments due to the two Enterprises is with no authority in law, and therefore, this Court must interfere. HC-KAR NC: 2026:KHC:34231 Sri K Hema Kumar, a learned Additional Government Advocate who accepts notice for the respondents, on instructions, submits that: when the petitioner has filed a representation against the Communication and the instructions to withhold payments, the first respondent has addressed the Communication dated 11.05.2026 to the fourth respondent stating that the Communication dated 23.02.2026 is not intended to issue any directions to withhold payments; the notice for proceedings under Section 74A of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act, 2017 [for short ‘the Act’] is also issued to the petitioner, but he is yet to respond.
These circumstances are considered, and this Court is of the view that the communication dated 11.05.2026 addresses all grievances of the petitioner HC-KAR NC: 2026:KHC:34231 insofar as the instruction to withhold payments and as such no orders are required, and insofar as the proceedings under Section 74A of the Act, the Authorities will be at liberty to conclude the proceedings in accordance with law.
The petition stands disposed of accordingly. (B M SHYAM PRASAD) JUDGE
AN/-
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.