Mrs Riya Shaju Nair vs. State Of Karnataka - Karnataka High Court, 16 January 2024

Heard together (2 matters)

WP No. 22928 of 2023

WP No. 23194 of 2023

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC:2502 WP No. 22928 of 2023 c/w WP No. 23194 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 22928 OF 2023 (T-RES) C/W WRIT PETITION NO. 23194 OF 2023 (T-RES) IN W.P.No.22928/2023 BETWEEN: MRS RIYA SHAJU NAIR W/O MR. SHAJU KRISHNAN NAIR, AGED ABOUT 40 YEARS, R/O NO 353, 1ST FLOOR, DUO MARVEL LAYOUT, 2ND MAIN, ANANTHAPURA MAIN ROAD, YELAHANKA NEW TOWN , BENGALURU - 560 064. …PETITIONER (BY SRI. BHARATH KUMAR V.,ADVOCATE) AND: 1. STATE OF KARNATAKA THROUGH ADDL CHIEF SECRETARY, REVENUE DEPARTMENT, GOVERNMENT OF KARNATAKA, VIKASA SOUDHA, AMBEDKAR VEEDHI BANGALORE - 560 001. 2. ADDL. COMMISIONER OF COMMERCIAL TAXES (ENFORCEMENT) SOUTH ZONE, HAVING OFFICE AT ROOM NO 201, 2ND FLOOT V .T.K - 2 BUILDING RAJENDRA NAGAR, KORAMANGALA BENGALURU - 560 047. …RESPONDENTS (BY SRI.VIKRAM HILGOL, ADDITIONAL ADVOCATE GENERAL A/W SRI. SHAMANTH NAIK, HCGP) Digitally signed by VANDANA S Location: High Court of Karnataka - 2 - NC: 2024:KHC:2502 WP No. 22928 of 2023 c/w WP No. 23194 of 2023 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) DIRECTION DECLARING THAT ADJUDICATION UNDER SECTION 73 OF THE CENTRAL GOODS AND SERVICE TAX ACT, 2017/ / KARNATAKA GOODS AND SERVICE TAX ACT 2017 IS A PRECONDITION TO ASCERTAIN ANY TAX EVASION UNDER THE CENTRAL GOODS AND SERVICE TAX ACT, 2017 / KARNATAKA GOODS AND SERVICE TAX ACT 2017 AND ETC. IN W.P.No.23194/2023 BETWEEN: MR. RAJKUMAR KRISHNAN NAIR S/O LATE P.V. KRISHNAN NAIR AGED ABOUT 47 YEARS PROPRIETOR SRI. RAGHAVENDRA TRANSPORT CO., HAVING ITS PRINCIPAL PLACE OF BUSINESS AT DAM ROAD, NO.23, INDUSTRIAL ESTATE NEAR SAI BABA CIRCLE, HOSPET BELLARY – 583 201. …PETITIONER (BY SRI. BHARATH KUMAR V.,ADVOCATE) AND: 1. STATE OF KARNATAKA THROUGH ADDL CHIEF SECRETARY, REVENUE DEPARTMENT, GOVERNMENT OF KARNATAKA, VIKASA SOUDHA, AMBEDKAR VEEDHI BANGALORE - 560 001. 2. ADDL. COMMISIONER OF COMMERCIAL TAXES (ENFORCEMENT) SOUTH ZONE, HAVING OFFICE AT ROOM NO 201, 2ND FLOOT V .T.K - 2 BUILDING RAJENDRA NAGAR, KORAMANGALA BENGALURU - 560 047. …RESPONDENTS (BY SRI.VIKRAM HILGOL, ADDITIONAL ADVOCATE GENERAL A/W SRI. SHAMANTH NAIK, HCGP) - 3 - NC: 2024:KHC:2502 WP No. 22928 of 2023 c/w WP No. 23194 of 2023 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTING THAT ADJUDICATION UNDER SECTION 73 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017/KARNATAKA GOODS AND SERVICES ATX ACT, 2017 IS A PRECONDITION TO A ASERTAIN ANY TAX EVASION UNDER THE CENTRAL GOODS AND SERVICES TAX ACT, 2017/ KARNATAKA GOODS AND SERVICES TAX ACT, 2017 AND ETC. THESE PETITIONS ARE COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

After having heard the learned counsel for the petitioner and learned AAG for the respondents, it is seen that the petitioners in the present petitions are also the respective petitioners in W.P.No.23524/2023 and W.P.No.22420/2023 which are pending adjudication before this Court.

Since identical reliefs are sought for in the said W.P.No.22420/2023 and W.P.No.23524/2023, nothing further survives in the present petitions which are accordingly disposed of. JUDGE DHA List No.: 2 Sl No.: 32.1, 32.2