Allowed

Infa Builders v. the Assistant Commissioner of Central Tax and Central Excise

Karnataka HC13 Sept 2024WP/102634/2021

Case brief

AI extract

What is this about?

The Writ Petition is allowed and remanded. The impugned order dated 26.03.2021 is quashed. The petitioner is allowed to appear before the adjudicating authority to contest the matter due to pandemic-related constraints after a previous remand.

What did the court decide?

Writ of Certiorari issued; order dated 26.03.2021 quashed; matter remanded to Assistant Commissioner of Central Tax and Central Excise, Belagavi.

Infa Builders Vs the Assistant Commissioner of… — Writ and Judicial Review | Karnataka HC (2024)

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NC: 2024: KHC-D:13088 WP No. 102634 of 2021

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IN THE HIGH COURT OF KARNATAKA,

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DHARWAD BENCH

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DATED THIS THE 13^TH DAY OF SEPTEMBER, 2024

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BEFORE

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THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 102634 OF 2021 (T-IT)

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BETWEEN:

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INFA BUILDERS, A PROPRIETARY CONCERN R/BY ITS PROPRIETOR, SHRI. IRSHAD MEHBOOB DAKHANI, AGE: 51 YEARS, OCC: BUSINESS, R/O: PLOT NO.1247/47, NOOR, SAHYADRI NAGAR, BELAGAVI-590 019.

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…PETITIONER

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(BY SRI. SANGRAM.S. KULKARNI., ADVOCATE)

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AND:

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Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA

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THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, BELAGAVI CITY DIVISION, NO.71, CLUB ROAD, BELAGAVI-590 001.

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…RESPONDENT

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(BY SRI. GIRISH.S. HULAMANI., ADVOCATE)

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS.

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THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER:

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2 - NC: 2024: KHC-D:13088 WP No. 102634 of 2021

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ORAL ORDER

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Sri.Sangram S.Kulkarni., counsel for the petitioner and Sri.Girish Hulmani., counsel for the respondents have appeared in person.

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The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the order dated 26.03.2021 issued on 05.04.2021 in Order-in-Original No.BEL/EXCUS/000/BEL/CITY/ ASC/RT/33/2020-21 passed by the Assistant Commissioner of Central Tax and Central Excise, Belagavi vide Annexure-G.

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Several contentions have been urged by the respective parties.

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Counsel Sri.Girish Hulmani., in presenting his arguments, strenuously urged that despite accord of several opportunities, the petitioner has failed to avail the same. Counsel, therefore, submits that a suitable order may be passed.

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Heard the arguments and perused the Writ papers with care.

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The Order-in-Original was passed on 29.05.2017. An appeal was preferred before the Commissioner of Central

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3 - NC: 2024: KHC-D:13088 WP No. 102634 of 2021

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Tax (Appeals) and the same was allowed vide order dated 25.02.2019 by way of a remand to the Original Authority for de-novo adjudication of the whole issue covered in the proceedings.

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It is pivotal to note that after remand, the proceedings were held amidst the Covid-19 pandemic. Hence, the petitioner was unable to appear before the adjudicating authority before the final adjudication. Therefore, this Court considers it proper to allow the petitioner to appear before the adjudicating authority and contest the matter. Hence, the matter requires a remand. The Order-in-original dated 26.03.2021 is liable to be set aside, so it is set aside.

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The Writ of Certiorari is ordered. The order dated 26.03.2021 issued on 05.04.2021 in Order-in-Original No.BEL/EXCUS/000/BEL/CITY/ASC/RT/33/2020-21 passed by the Assistant Commissioner of Central Tax and Central Excise, Belagavi vide Annexure-G is quashed. The matter is remanded to the Assistant Commissioner of Central Tax and Central Excise, Belagavi.

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Resultantly, the Writ Petition is allowed and remanded .

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NC: 2024: KHC-D:13088 WP No. 102634 of 2021

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This Court has not expressed any opinion on the merits of

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the case.

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Sd/(JYOTI MULIMANI) JUDGE

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MRP LIST NO.: 1 SL NO.: 7

Infa Builders v. the Assistant Commissioner of Central Tax and Central Excise

Case brief

What is this about?

What did the court decide?

Infa Builders v. the Assistant Commissioner of Central Tax and Central Excise

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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