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M/S Qadri And Company vs. The State Of Karnataka

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WP/100788/2023HC KarnatakaGSTCNR KAHC02002382202307 February 2023Bench: E.S.INDIRESH3 pages
For Petitioner: SRI. NARAYAN V YAJI., ADVOCATEFor Respondent: SRI. SHIVAPRABHU S.HIREMATH, AGA

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Cause title — parties, addresses and appearances
- 1 - WP No. 100788 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 7TH DAY OF FEBRUARY, 2023 BEFORE THE HON'BLE MR JUSTICE E.S.INDIRESH WRIT PETITION NO. 100788 OF 2023 (T-RES) BETWEEN: 1. M/S QADRI AND COMPANY GAFFOR KHAN COMPLEX NEAR LINGAPUR BUSSTAND LINGAPUR VILLAGE MANDAGADEE HOBALI DIST SHIVAMOGGA 577220 BY ITS PROPERITER SHREE NAFIS S/O IZAZAHMED …PETITIONER (BY SRI. NARAYAN V YAJI.,ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, M.S. BUILDING, AMBEDKAR VEEDHI, BENGALURU-560 001 REPRESENTED BY ITS SECRETARY 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT 01) SOUTH ZONE BENGALURU , 3. THE COMMERCIAL TAXE OFFICER (ENFORCEMENT 1) HUBBALLI, HUBBALLI 580025 DIST DHARWAD …RESPONDENTS (BY SRI. SHIVAPRABHU S.HIREMATH, AGA) CHANDRASHEKAR LAXMAN KATTIMANI Digitally signed by CHANDRASHEKAR LAXMAN KATTIMANI Location: HIGH COURT OF KARNATAKA DHARWAD Date: 2023.02.13 13:06:24 +0530 - 2 - WP No. 100788 of 2023 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO,(I) ISSUE A WRIT IN THE NATURE OF CERTIORARI AND QUASH THE IMPUGNED ORDER PASSED BY THE 3RD RESPONDENT DTD. 09.01.2023 BEARING NO.CTO/ENF-10/HBL/MOV-11/2022-23 VIDE ANNEXURE-A TO THE WRIT PETITION AS IT IS ILLEGAL AND UNCONSTITUTIONAL. THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

Learned Additional Government Advocate accepts notice for the respondents.

2.

Heard Sri. Narayan V. Yaji, learned counsel appearing for the petitioner and learned Additional Government Advocate for the respondents.

3.

Sri. Shivaprabhu S. Hiremath, learned Additional Government Advocate appearing for the respondent-Government raised a preliminary objection relating to maintainability of the petition and submitted that, the petitioner has to avail remedy provided under the provisions of Central Goods and Services Tax Act, 2017. WP No. 100788 of 2023

4.

Taking into consideration the factual aspects on record and by following the law declared by the Hon’ble Apex Court, in the case of State of Punjab vs. M/s. Shiv Enterprises and others in Civil Appeal No.359/2023 disposed of on 16.01.2023, I am of the view that, the interference at this stage with the impugned order is premature and accordingly, the petitioner is relegated to approach the competent authority in accordance with the provisions under the Act. If such an appeal is filed by the petitioner, same be considered by the respondent- authorities in accordance with law. JUDGE

SVH: List No.: 2 Sl No.: 2

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.