Dismissed
Tinton River Palms v. State of Karnataka
Karnataka HCWP/602/2021
Case brief
from the order text
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HIGH COURT OF KARNATAKA AT BENGALURU DATED…
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HIGH COURT OF KARNATAKA AT BENGALURU DATED…
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1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF FEBRUARY 2021
BEFORE
THE HON'BLE MR.JUSTICE S. SUNIL DUTT YADAV
WRIT PETITION No.602/2021 (T-RES)
BETWEEN:
TINTON RIVER PALMS, Thombathu, Hengavalli Road, Hengavalli Post, Goliangadi, Udupi - 576 212, By its Proprietor Sri Francis George, Aged about 57 years. … Petitioner
(By Sri K.M. Shivayogiswamy, Advocate)
AND:
2
Vanijya Terige Bhavan, Maidan Road, Mangalore - 575 001. … Respondents
(By Sri K. Hema Kumar, HCGP for R1 to R3)
This Writ Petition is filed under Articles 226 & 227 of the Constitution of India, praying to declare and hold that the enforcement/inspecting authority authorized under Section 67 of 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 and etc.
This Writ Petition coming on for preliminary hearing in 'B' Group this day, the Court made the following:
ORDER
Learned HCGP appearing for the respondents has filed a memo, which reads as follows:-
"The Writ Petition is filed challenging the notice dated 01.12.2020 issued by the 3rd respondent under Section 122(1) of the CGST Act. The Respondent No.3 has now addressed a letter dated 02.02.2021 inspecting and informing the undersigned as follows:
"The enforcement report is submitted with details of observation made during the course of inspection and after verification of the book of accounts submitted by the tax payer. The report is submitted with advisory, to utilize the observations while initiating adjudication proceedings.
3
The status of the case as to the enforcement authority is closed as soon as the report is submitted. The notice issued under Section 122(1) of the Act was merely to appraise the tax payer about observations made and the liability arising thereof. No adjudication proceeding to create a legal demand is initiated, nor will be initiated.
A copy of the communication addressed by the 3rd respondent to the undersigned is annexed to this memo."
Sd/JUDGE
VGR
Tinton River Palms
State of Karnataka
Commissioner of Commercial Taxes
Asst. Commissioner of Commercial Taxes (Enf) - 1
S. Sunil Dutt Yadav
As recorded by the court registry
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