M/S Heavy Steel Industry vs. Deputy Commissioner Of Commercial Taxes - Karnataka High Court, 27 February 2024

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC:8082 WP No. 4317 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF FEBRUARY, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.4317 OF 2024 (T-RES) BETWEEN: 1. M/S HEAVY STEEL INDUSTRY A PARTNERSHIP FIRM UNDER THE INDIAN PARTNERSHIP ACT, 1932 NO.3207/5, 3RD CROSS, BB MIU ROAD, MYSURU-570015 REP. BY IS PARTNER SRI MOHAMMED VASIF 2. MOHAMMED VASIF S/O MUMTAZ PASHA AGED ABOUT 30 YEARS, RESIDING AT NO.1996 2ND PHASE, 2ND STAGE NEAR WATER TANK RAJIVNAGAR MYSURU-570019 3. RAHAMATHULLA S/O MR ABDUL SUBHAN AGED ABOUT 36 YEARS RESIDING AT NO.2626 PULIKESHI ROAD LASHKAR MOHALLA, VTC MYSORE-570001 …PETITIONERS (BY SRI SHREEHARI KUTSA, ADVOCATE) Digitally signed by R MANJUNATHA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC:8082 WP No. 4317 of 2024 AND: 1. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) 3.5 DGSTO-03 2ND FLOOR, ROOM NO,.228, BMTC COMPLEX, SHANTHI NAGAR BENGALURU-560027 2. COMMISSIONER OF COMMERCIAL TAXES DGSTO-03 2ND FLOOR, ROOM NO.228, BMTC COMPLEX, SHANTHI NAGAR BENGALURU-560027 …RESPONDENTS (BY SRI HEMA KUMAR.K, AGA) THIS WRIT PETITION 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 P-2 AND PERMIT THE PETITIONER TO SUBMIT NECESSARY DETAILS IN SUPPORT OF THE GSTR 3B FILED BY THE P-1 AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

In this petition, petitioners seek 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 No.2 and permit the petitioner to submit necessary details in support of the GSTR 3B filed by the petitioner No.1. (b) 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 No.3 and permit the petitioner to submit necessary details in support of the GSTR 3B filed by the petitioner No.1.” NC: 2024:KHC:8082

Learned counsel for the petitioners submits that the concerned respondents have issued summons to the petitioners 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 petitioners.

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

In view of the facts and circumstances of the case, without expressing any opinion on the merits and demerits of the rival contentions, I deem it just and proper to dispose of the petition by directing the concerned respondent to continue the proceedings initiated against the petitioners and take NC: 2024:KHC:8082 appropriate steps/pass appropriate orders in accordance with law by complying the principles of natural justice and also by providing sufficient and reasonable opportunity to the petitioners, in accordance with law.

Liberty is reserved in favour of the petitioners to submit the pleadings, documents etc., which shall be considered by concerned respondents who shall proceed further in accordance with law.

Petitioners are 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

kcm List No.: 1 Sl No.: 28