M/S Shiva Enterprises Vs the State of Karnataka

¶1

1 -

¶2

NC: 2025:KHC:12241 WP No. 258 of 2025

¶3

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF MARCH, 2025

¶4

BEFORE

¶5

THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 258 OF 2025 (T-RES)

¶6

BETWEEN:

¶7

M/S SHIVA ENTERPRISES A PROPRIETORSHIP CONCERN, HAVING ITS OFFICE AT NO.576, BEHIND UCO BANK, NELLIGUDDA TANK ROAD, FIRST FLOOR, BIDADI HOBLI, BIDADI, RAMANAGARA-562 109. REPRESENTED ITS PROPRIETOR SRI. BORAIAH SHIVANANJAIAH, S/O. SRI. LATE BORAIAH AGED ABOUT 51 YEARS

¶8

…PETITIONER

¶9

(BY SRI. RAJU H.Y., ADVOCATE)

¶10

AND:

¶11

Digitally signed by LEELAVATHI S R

¶12

Location: High Court of Karnataka

¶13

THE STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BENGALURU-560 001.

¶14

THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR, BENGALURU-560 09.

¶15

THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMIN), DIVISION GST OFFICE-2, 5^TH FLOOR, A BLOCK,VTK, RAJENDRA NAGAR,

¶16

2 -

¶17

NC: 2025:KHC:12241 WP No. 258 of 2025

¶18

KORAMANGALA, BENGALURU-560 47.

¶19

THE COMMERCIAL TAX OFFICER, OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-155, 3^RD FLOOR, DC OFFICE BUILDING, B.M. ROAD, RAMANAGARA-562 159.

¶20

THE COMMERCIAL TAX OFFICER (AUDIT) BO.10B, 1^ST FLOOR, VENKAT COMPLEX, MAHALAKSHMI EXTENSION, CHANNAPATANA, RAMANAGARA-562 160.

¶21

…RESPONDENTS

¶22

(BY SMT. JYOTHI M MARADI, HCGP)

¶23

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER OF ADJUDICATION BEARING NO. CTO/LGSTO-155/DRC-7/809/2024-25 DTD. 27.06.2024 PASSED AND SUMMARY OF THE SAID ORDER ISSUED IN DRC-07 ARN NO. ZD290624140404G DTD. 29.06.2024 BY THE R-4 (ANNX-A) AND QUASH THE ORDER BEARING NO. CTO/AUDIT/CTP/134/2023-24/T.NO. 63/2024-25 DTD. 31.08.2024 PASSED AND SUMMARY OF THE SAID ORDER ISSUED IN DRC-07 ARN NO. ZD290824113680B DTD. 31.08.2024 BY THE R-5 (ANNX-B) AND ETC.,

¶24

THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

¶25

CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

¶26

3 -

¶27

NC: 2025:KHC:12241 WP No. 258 of 2025

¶28

ORAL ORDER

¶29

In this petition, the petitioner seeks for the following reliefs:

¶30

“ a. Issue a writ or order in the nature of Certiorari to quash the Order of Adjudication bearing No.CTO/LGSTO-155/DRC7/809/2024-25 dated 27.06.2024 passed and summary of the said order issued in DRC-07 ARN No.ZD290624140404G dated 29.06.2024 by the 4^th respondent (Annexure-A);

¶31

b. Issue a writ or order in the nature of Certiorari to quash the order bearing No.CTO/Audit/CTP/134/2023-24/T.No.63/2024-25 dated 31.08.2024 passed and summary of the said order issued in DRC-07 ARN NO.ZD290824113680B dated 31.08.2024 by the 5^th respondent (Annexure-B);

¶32

c. Issue writ, order or direction in the nature of Mandamus directing the 4^th respondent to re-assess the GST liability for the period 2019-2020 under Section 73 of CGST/KGST Act, 2017; and

¶33

d. Pass such other orders as may be deemed appropriate under the circumstances of the case, in the ends of justice.”

¶34

A perusal of the material on record would indicate that the 4^th respondent - The Commercial Tax Officer, Ramanagara, instituted proceedings under Section 73 of the KGST Act against the petitioner, which culminated in the impugned order at Annexure - A dated 27.06.2024 for the tax period 2019-2020. Subsequently, the 5^th respondent-The Commercial Tax Officer (Audit), Channapatna also initiated proceedings against the petitioner in relation to the very same

¶35

4 -

¶36

NC: 2025:KHC:12241 WP No. 258 of 2025

¶37

subject matter and for the very same tax period 2019-2020, which also culminated in the impugned order at Annexure - B dated 31.08.2024. It is contended that having regard to two identical orders passed by the 4^th and 5^th respondents, both the impugned orders deserve to be set aside and the matter remitted back to the 4^th respondent - The Commercial Tax Officer, Ramanagara, with directions to pass appropriate order afresh and to enable the petitioner to avail the benefits of the Amnesty Scheme under Section 128(A) of the KGST Act, in accordance with law.

¶38

Per contra , learned High Court Government Pleader for respondents submits that there is no merit in the petition and that the same is liable to be dismissed.

¶39

As rightly contended by learned counsel for the petitioner in relation to very same tax period 2019-2020 and the same subject matter in respect of the very same petitioner, both 4^th respondent - The Commercial Tax Officer, Ramanagara as well as the 5^th respondent - the Commercial Tax Officer(Audit),Channapatna have passed similar orders, under identical circumstances against the very same petitioner under Section 73(9) of the KGST Act, which is impermissible in law. It is also relevant to state that in view of the specific submission made on behalf of the petitioner that he intends to

¶40

5 -

¶41

NC: 2025:KHC:12241 WP No. 258 of 2025

¶42

avail the benefits of Amnesty Scheme as contemplated under Section 128(A) of the KGST Act, I deem it appropriate to set aside both the impugned orders at Annexure - A dated 27.06.2024 and Annexure -B dated 31.08.2024 and remit the matter back to the 4^th respondent - The Commercial Tax Officer, Ramanagara for re-consideration afresh, in accordance with law and by issuing certain directions.

¶43

Accordingly, I pass the following:

¶44

ORDER

¶45

(i) The writ petition is allowed .

¶46

(ii) The impugned order at Annexure-A dated 27.06.2024 and the impugned order at Annexure-B 31.08.2024, passed by 4^th and 5^th respondents, respectively, are hereby set aside.

¶47

(iii) Matter is remitted back to the 4^th respondent -

¶48

The Commercial Tax Officer, Ramanagara for reconsideration afresh in accordance with law.

¶49

(iv) The petitioner shall appear before the 4^th respondent on 26.03.2025 at 11.00 a.m., without awaiting further notice from the 4^th respondent.

¶50

6 -

¶51

NC: 2025:KHC:12241 WP No. 258 of 2025

¶52

(v) The 4^th respondent shall reconsider the

¶53

matter afresh and pass appropriate orders on or before 28.03.2025.

¶54

(vi) Liberty is reserved in favour of the petitioner to make necessary applications/requests to avail the benefit of the Amnesty scheme under Section 128(A) of KGST Act.

¶55

(vii) Immediately upon the 4^th respondent passing appropriate orders on or before 28.03.2025, as stated supra, the 3^rd respondent shall grant the benefit of Amnesty scheme under Section 73(9) of the KGST Act in favour of the petitioner, in accordance with law.

¶56

Sd/(S.R.KRISHNA KUMAR) JUDGE

¶57

AG

¶58

List No.: 1 Sl No.: 1

M/S Shiva Enterprises v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

M/S Shiva Enterprises v. the State of Karnataka

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

M/S Fiorano Software Technologies Pvt. Ltd., Vs Deputy Commissioner of Central Tax

M/S Synergy Global Sourcing Vs the Commissioner of Customs (Appeals)

Ramanna Vs Jayalakshmamma

Smt. Manjamma Vs Superintendent of Engineer

Smt G N Shyla Vs Sri Surendra Kumar B

Smt. Mani Vs Superintendent Engineer