Disposed

M/S N R Builders v. State of Karnataka

Karnataka HC20 Jul 2012WP/22263/2012

Case brief

AI extract

What is this about?

This court dismissed a writ petition challenging the cancellation of VAT registration for lack of show cause notice. The impugned order was set aside, but liberty was granted to the tax authority to initiate action after issuing a proper notice.

What did the court decide?

The impugned order dated 01.08.2011 is set aside; respondent at liberty to initiate action after issuing a proper show cause notice.

M/S N R Builders Vs State of Karnataka — Writ and Judicial Review | Karnataka HC (2012)

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WP.Nos.22263-264/2012

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IN THE HIGH COURT OF KARNATAKA AT BANGALORE

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DATED THIS THE 20^TH DAY OF JULY 2012

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BEFORE

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THE HON'BLE MR. JUSTICE H.G.RAMESH

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W.P.Nos.22263-22264/2012 (T-RES)

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BETWEEN :

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M/S N R BUILDERS OM SAIRAJ NIVAS 4^TH MAIN, 2^ND CROSS MAHALAXMI LAYOUT BATAWADI, TUMKUR-3 REPTD. BY ITS PROPRIETOR SRI A.C. RAJASHEKAR AGED MAJOR … PETITIONER

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(BY SRI. E.R.INDRA KUMAR, SENIOR COUNSEL AND SRI. E.I.SANMATHI, ADVOCATE)

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AND :

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1 STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, DEPARTMENT OF FINANCE VIDHANA SOUDHA BANGALORE

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THE ASSISTANT COMMISSIONER OF CENTRAL TAXES LVO-170, 2^ND FLOOR JAI BHARATH TOWERS VIVEKANANDA ROAD TUMKUR-572 101 … RESPONDENTS

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(BY SRI. T.K.VEDAMURTHY, HCGP)

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THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE CONDITION AND RESTRICTION CONTAINED IN SUB-SECTION (1) OF SECTION 15 OF THE KARNATAKA VALUE ADDED TAX ACT, 2003 NAMELY OTHER THAN A DEALER WHO

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WP.Nos.22263-264/2012

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PURCHASES OR OBTAINS GOODS FROM OUTSIDE THE STATE OR FROM OUTSIDE THE TERRITORY OF INDIA AS UNCONSTITUTIONAL, LACKING IN LEGISLATIVE COMPETENCE AND VIOLATING ARTICLES 14 AND 19(1)(g) AND ARTICLES 301 AND 304 OF THE CONSTITUTION AND THEREFORE THE SAID CONDITION REQUIRES TO BE READ DOWN AND ETC.

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THESE WRIT PETITIONS COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

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O R D E R

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H.G.RAMESH, J. (Oral):

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Sri E.R.Indra Kumar, learned Senior Counsel appearing along with Sri E.I.Sanmathi, learned counsel for the petitioner submits that the writ petitions may be disposed of by setting aside the impugned order dated 01.08.2011 (Annexure-B) issued by respondent no.2 as it was not preceded by any show cause notice, and hence, it is violative of the principles of natural justice.

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Sri T.K.Vedamurthy, learned Government Pleader appearing for the respondents does not dispute that the cancellation of registration as per the impugned order was not preceded by any show cause notice to the petitioner.

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In view of the above, I make the following order: The impugned order dated 01.08.2011 (Annexure-B)

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issued by respondent no.2 is set aside; however,

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WP.Nos.22263-264/2012

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respondent no.2 is at liberty to initiate any appropriate action against the petitioner after issuing a proper show cause notice. All contentions of both the parties are kept open to be adjudicated when the occasion arises.

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Petitions disposed of.

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Sd/JUDGE

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hkh.

M/S N R Builders v. State of Karnataka

Case brief

What is this about?

What did the court decide?

M/S N R Builders v. State of Karnataka

Case brief

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What did the court decide?

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