Writ petition challenging the jurisdiction of enforcement authority under KGST/CGST Act regarding liability and penalty. Court disposed of petition as not requiring further adjudication after State counsel stated no further action was contemplated.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 7TH DAY OF APRIL 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION NO.5250/2021(T–RES)
BETWEEN:
TINTON RIVER PALMS, Thombathu, Hengavalli Road, Hengavalli Post, Goliangadi, Udupi-576212. By its proprietor Sri.Francis George, Aged 57 years.
... Petitioner (By Sri. K.M.Shivayogiswamy, Advocate)
AND:
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Enforcement, Udupi, Vanijya Terige Bhavan, Vivekananda Nagar, 4th Cross Road, Ajjarakadu, Udupi-576101.
…Respondents (By Sri. K. Hema Kumar, AGA)
This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to declare and hold that the enforcement/inspecting authority authorized under Section 67 of the KGST/CGST Act, has no power or jurisdiction to quantified the tax liability and sought to levy penalty under Section 122(1) of the Act.
This Writ Petition coming on for Orders, this day, the Court made the following:
ORDER
The petitioner has called in question the validity
of the impugned Show Cause Notice issued by the respondent No.3 at Annexure-B.
appearing for the State furnishes a copy of the communication received by him and would submit that the notice at Annexure-B has only resulted in a 'report of suppression' being eventually sent to the audit
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authority and no further action is contemplated under notice at Annexure-B for the present.
Accordingly, taking note of the said stand the petition is disposed off as not requiring any further adjudication.
Contentions of the petitioner are however, kept
open.
Sd/JUDGE
NS
Tinton River Palms
State of Karnataka
Commissioner of Commercial Taxes
Deputy Commissioner of Commercial Taxes
S. Sunil Dutt Yadav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
