Cause title — parties, addresses and appearances
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NC: 2023:KHC:19560
WP No. 6847 of 2020
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF JUNE, 2023
BEFORE
THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
WRIT PETITION NO. 6847 OF 2020 (T-RES)
BETWEEN:
1.
PATRICK BERNARDINZ D'SA
S/O LATE JOHN F.M.D'SA
AGED ABOUT 75 YEARS,
R/A 17-7-477
''PAULINE'' MILLER ROAD
VALENCIA, KADAK
MANGALORE - 575 002
… PETITIONER
(BY SRI. DILRAJ JUDE ROHIT SEQUEIRA., ADVOCATE)
AND:
1.
THE STATE
THE AUTHORITY ON ADVANCE RULINGS
GOODS AND SERVICES TAX
VANIJYA THERIGE KARYALAYA
KALIDASA ROAD
GANDHINAGAR
BENGALURU - 560 009
REPRESENTED BY ITS MEMBERS
2.
SRI HARISH SHARNIA
ADDITIONAL COMMISSIONER OF CENTRAL TAXES,
GOODS AND SERVICES TAX,
VANIJYA THERIGE KARYALAYA
KALIDASA ROAD,
Digitally signed
by VIJAYA P
Location: High
Court of
Karnataka
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NC: 2023:KHC:19560
WP No. 6847 of 2020
GANDHINAGAR
BENGALURU - 560 009
3.
DR RAVI PRASAD M P
JOINT COMMISSIONER OF COMMERCIAL TAXES,
GOODS AND SERVICES TAX
VANIJYA THERIGE KARYALAYA
KALIDASA ROAD
GANDHINAGAR
BENGALURU - 560 009
4.
NFORCE INFRASTRUCTURE INDIA PVT LTD
BUILDERS AND DEVELOPERS
HAVING OFFICE AT VICTORIA
DOOR NO. 25-14-840/A
NEAR VALENCIA CHURCH
KANKANADY POST
MANGALORE - 575 002
… RESPONDENTS
(BY SRI. K. HEMAKUMAR, AGA FOR R1)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET
ASIDE THE IMPUGNED ORDER IN ADVANCE RULING DATED
28.11.2018 PASSED BY THE R-1 TO 3 AS PER THE
ANNEXURE-A AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
Petitioner has challenged the validity of the order at Annexure-A passed by the Authority on Advance Rulings NC: 2023:KHC:19560 WP No. 6847 of 2020 under Section 98(4) of the Central Goods and Services Tax Act, 2017 (for short 'the Act').
It is noticed that as against such order an appeal lies under Section 100(1) of the Act to the Appellate Authority. Accordingly, in light of the availability of substantive remedy, petition is dismissed. Liberty is reserved to challenge the impugned order before the Appellate Authority, if the petitioner is so advised in accordance with law. All contentions are kept open. JUDGE VP
