M/S Rajdeep Fashions vs. Assistant Commissioner Of Central Taxes
Original PDF →WP/624/2022HC KarnatakaGSTCNR KAHC01001249202202 February 2022Bench: S SUNIL DUTT YADAV3 pages
For Petitioner: SRI GOVINDRAYA KAMATH K., ADVOCATEFor Respondent: SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 & R2; SRI HEMA KUMAR, AGA FOR R3 & R4
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Cause title — parties, addresses and appearances
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF FEBRUARY 2022
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION No.624/2022 (T-RES)
BETWEEN:
M/S. RAJDEEP FASHIONS,
A HINDU UNDIVIDED FAMILY CONSTITUTION,
NO.117/AF, 2ND MAIN ROAD,
3RD CROSS, PRAKASHNAGAR,
BENGALURU - 560 021.
REPRESENTED BY ITS KARTA
MR. PRAKASH BHANDARI.
… PETITIONER
(BY SRI GOVINDRAYA KAMATH K., ADVOCATE)
AND:
1.
ASSISTANT COMMISSIONER OF CENTRAL TAXES
OFFICE OF THE
PR. ADDITIONAL DIRECTOR GENERAL
DIRECTORATE GENERAL OF
GOODS & SERVICES TAX INTELLIGENCE,
BENGALURU ZONAL UNIT,
SAMPANGIRAMNAGAR
K.H. ROAD,
BENGALURU - 560 027.
2.
COMMISSIONERATE,
BENGALURU NORTH,
NORTH DIVISION-1,
CND1, NORTH DIVISION
NO.1-NO.29/2,
BASAVESHWARA BUILDING
CRESCENT ROAD,
BENGALURU - 560 001.
2
3.
ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES,
LOCAL VAT OFFICER-010,
DGSTO-1,
MALAI MAHADESWARA TRUST BUILDING
5TH FLOOR, OPP: MINTO HOSPITAL
CHAMRAJPET,
BENGALURU - 560 018.
4.
THE ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES,
ENFORCEMENT-20,
OFFICE OF THE ADDL. COMMISSIONER OF
COMMERCIAL TAXES (ENFORCEMENT)
3RD FLOOR, "B" BLOCK,
VANIJYA TERIGE KARYALAYA-2,
VIVEKNAGAR, KORAMANGALA
BENGALURU - 560 047.
… RESPONDENTS
(BY SRI JEEVAN J. NEERALGI, ADVOCATE FOR R1 & R2;
SRI HEMA KUMAR, AGA FOR R3 & R4)
THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF
CONSTITUTION
OF
INDIA,
PRAYING
TO
DIRECT
THE
RESPONDENTS TO UNBLOCK THE INPUT TAX CREDIT TO THE
TUNE OF RS.1,76,826/- AS PER THE PETITIONERS ELECTRONIC
CREDIT LEDGER AT ANNEXURE-A BY ISSUANCE OF WRIT OF
MANDAMUS OR ANY OTHER WRIT IN THE NATURE OF A WRIT OF
MANDAMUS BY DECLARING THAT THE BLOCKING OF CREDIT
LEDGER IS NOT IN ACCORDANCE WITH THE LAW AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY
HEARING THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER The petitioner had filed the petition seeking for directions to the respondents to unblock the Input Tax
3 Credit to the tune of Rs.1,76,826/- as per the petitioner's Electronic Credit Ledger at Annexure-'A'.
2.
Sri. Jeevan J. Neeralgi, learned counsel appearing for respondent nos.1 and 2 submits that petitioner's Electronic Credit Ledger has been unblocked on 28.01.2022. 3. In light of the said submission the petition is disposed off as calling for no further orders while noticing the submission of the respondents. JUDGE Np/-
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.