Mohammed Sadiq vs. Assistant Commissioner Of Commercial Taxes - Karnataka High Court, 07 March 2024

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC:9673 WP No. 7351 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF MARCH, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7351 OF 2024 (T-RES) BETWEEN: MOHAMMED SADIQ PROPRIETOR OF M/S S J STEEL SON OF SRI JAVEED IQBAL, AGED ABOUT 29 YEARS, NO 1679, 1ST MAIN ROAD, RAGHAVENDRA BADAVANE, NAZARBAD MOHALLA, MYSURU - 570019. …PETITIONER (BY SRI. SHREEHARI KUTSA.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (VIGILANCE) 01 BENGALURU, ROOM NO 602, 6TH FLOOR, VANIJYA THERIGE KARYALAYA - 2, A BLOCK, KORAMANGALA BENGALURU – 560 047. 2. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ENFORCEMENT SOUTH ZONE, BENGALURU VANIJYA THERIGE KARYALAYA - 2, B BLOCK, ROOM NO 404, 4TH FLOOR, KORAMANGALA, BENGALURU – 560 047. …RESPONDENTS (BY SRI. HARISHA.A.S., AGA) THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-DIRECT THE R-1 TO NOT TAKE ANY COERCIVE ACTION AS AGAINST THE PETITIONER AND PERMIT THE PETITIONER TO SUBMIT NECESSARY DETAILS IN SUPPORT OF THE GSTR 3B FILED BY THE PETITIONER IN RESPONSE TO THE SUMMONS DTD 17.02.24 REG. NO. MA290224094881KENCLOSED AS ANNEXURE-B. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING: Digitally signed by VANDANA S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:9673 WP No. 7351 of 2024

ORDER

In this petition, petitioner has sought for the following reliefs:-

“ a) Issue a Writ of mandamus or any other suitable writ directing the Respondent No.1 to not take any coercive action as against the Petitioner and permit the Petitioner to submit necessary details in support of the GSRT 3B filed by the Petitioner in response to the summons dated: 17.02.2024 Ref No.M.A.290224094881K.

b) And pass such other orders as this Hon’ble Court deems fit and proper in the interest of justice and equity.”

Learned counsel for the petitioner submits that the concerned respondents have issued summons to the petitioner who are appearing before the respondents and are ready to co- operate with the proceedings initiated by the respondents. It is submitted that necessary directions may be issued to the respondents to conduct and complete the proceedings in accordance with law after complying with the principles of natural justice and providing sufficient and reasonable opportunity to the petitioner.

Per contra, learned Additional Government Advocate submits that respondents would continue the proceedings in accordance with law and comply with the principles of natural justice and take appropriate steps and pass appropriate orders in NC: 2024:KHC:9673 WP No. 7351 of 2024

accordance with law after providing sufficient and reasonable opportunity to the petitioner.

In view of the facts and circumstances of the case, without expressing any opinion on the merits / demerits of the rival contentions, I deem it just and proper to dispose of this petition by directing the concerned respondents to continue the proceedings initiated against the petitioner and take appropriate steps/pass appropriate orders in accordance with law by complying with the principles of natural justice and also by providing sufficient and reasonable opportunity to the petitioner to contest the proceedings. Liberty is reserved in favour of the petitioner to submit pleadings, documents etc., which shall be considered by concerned respondents who shall proceed further in accordance with law. Petitioner is directed to appear before the respondents as and when they are summoned/required by them.

Subject to the aforesaid directions, petition stands disposed of. JUDGE

Srl.