Karnataka High Court
Mohammed Imbrahim vs Commercial Tax Officer (Vigilance)-37 on 2 May, 2024
Author: Pradeep Singh Yerur
Bench: Pradeep Singh Yerur
-1-
NC: 2024:KHC:16958
WP No. 12665 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF MAY, 2024
BEFORE
THE HON'BLE MR JUSTICE PRADEEP SINGH YERUR
WRIT PETITION NO. 12665 OF 2024 (T-RES)
BETWEEN:
MOHAMMED IBRAHIM,
PROPRIETOR OF M/S M.M.TRADERS,
S/O MR.JAVED IQBAL,
AGED ABOUT 29 YEARS,
PRESENTLY RESIDENTIAL ADDRESS,
NO.2279, 20TH WEST CROSS,
ASHOKA ROAD,
LASHKAR MOHALLA,
MYSURU - 570 001.
PREVIOUSLY AT NO.39,
BELVATHA GRAMA, MOMIN NAGAR,
MYSURU - 570 007.
GSTIN: 29AJZP144R1ZX.
...PETITIONER
Digitally signed
by USHA N S (BY SRI. SHREEHARI., ADVOCATE)
Location: HIGH
COURT OF AND:
KARNATAKA
1. COMMERCIAL TAX OFFICER
(VIGILANCE) - 37,
NO.305, 3RD FLOOR, A BLOCK,
VANIJYA THERIGE KARYALAYA - 2
BUILDING, GST OFFICE, KORAMANGALA,
BENGALURU - 560 047.
2. COMMISSIONER OF COMMERCIAL TAXES
ENFORCEMENT,
-2-
NC: 2024:KHC:16958
WP No. 12665 of 2024
SOUTH ZONE,
BENGALURU,
VANIJYA THERIGE KARYALAYA-2,
B-BLOCK, ROOM NO.404,
4TH FLOOR, KORAMANGALA,
BENGALURU - 560 047.
...RESPONDENTS
(BY SRI.MAHANTESH SHETTAR, AGA)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF
THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R1 OR
HIS COLLEAGUES, ASSOCIATES OR OTHER GST OFFICERS TO
NOT TAKE ANY COERCIVE ACTION AS AGAINST THE
PETITIONER AS CONTEMPLATED UNDER SECTION 69 OR ANY
OTHER PROVISION OF THE KARNATAKA GOODS AND SERVICE
TAX ACT/CENTRAL GOODS AND SERVICE TAX ACT, 2017 IN
PURSUANCE TO ALLEGED VIOLATION PUNISHABLE UNDER
SECTION 132(1)(i) OR ANY OTHER PROVISION OF THE
KARNATAKA GOODS AND SERVICE TAX ACT/ CENTRAL GOODS
AND SERVICE TAX ACT, 2017, IN PURSUANCE TO THE
SUMMONS ISSUED ON 27/04/2024 BY THE R1, WHICH IS
ENCLOSED AS ANNEXURE - F AND/OR AND ETC.,
THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
Heard the learned counsel for the petitioner, learned
AGA for the respondents.
2. This petition is filed by the petitioner seeking a
direction to the respondents not to arrest him pursuant to
the summons being issued requiring him to appear in
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person before the respondents to produce documents
mentioned therein.
3. The petitioner being aggrieved by the summons
issued at Annexure-F is before this Court questioning the
same, on the ground that he would participate in the
proceedings and provide all the required documents as
sought for at Annexure-F, however, the respondents
should not initiate coercive steps including arrest of the
petitioner for the offence punishable under Section
132(1)(i) or any other provisions of the Karnataka Goods
and Service Tax Act/Central Goods and Service Tax Act,
2017.
4. I have perused the summons issued at
Annexure-F by respondent No.1.
5. The summons issued is explanatory requiring
evidence of the petitioner and to produce the documents
maintained by him during the course of business. It is the
grievance of the petitioner that in the guise of issuance of
the summons, the petitioner could be arrested for the
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offences stated herein above. He places reliance on the
decision of the Hon'ble Supreme Court in the case of State
of Gujarat Vs. Choodamani Parmeshwaran Iyer
reported in (2023) 152 taxmann.com522(SC) and the
judgment of the Co-ordinate Bench of this Court in
W.P.No.4477/2024 disposed of on 27.02.2024, in support
of his case.
6. Learned AGA for the respondents submits that
the Annexure-F is only the summons issued requiring the
attendance of the petitioner to produce certain documents
and evidence to proceed further in accordance with law.
He also submits the respondent would proceed by
following principles of natural justice and provide sufficient
opportunity to the petitioner to produce documents and
evidences as sought for in the summons and so also the
learned counsel for the petitioner would submit that if
reasonable opportunity is given and the respondents follow
principles of natural justice, he would be satisfied.
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7. Accordingly, placing the submissions of the
learned counsel for the petitioner and learned counsel for
the respondents, this petition is disposed of reserving
liberty to the petitioner to submit his pleadings,
documents and necessary evidences with regard to the
summons issued by the respondents and on his
appearance before the respondents, the respondents shall
provide reasonable opportunity of hearing and permit
presenting the documents and pass appropriate orders in
accordance with law by complying the principles of natural
justice.
Sd/-
JUDGE
RKA
