Karnataka High Court
M/S. Unishire Homes Llp vs State Of Karnataka on 10 September, 2024
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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NC: 2024:KHC:36903
WP No. 18776 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 10TH DAY OF SEPTEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION NO. 18776 OF 2024 (T-RES)
BETWEEN:
M/S. UNISHIRE HOMES LLP.,
A LIMITED LIABILITY PARTNERSHIP FIRM,
AND HAVING ITS REGISTERED OFFICE AT,
NO. 42, CASTLE STREET, ASHOK NAGAR,
BENGALURU - 560 025.
REP BY ITS AUTHORIZED SIGNATORY,
SRI. PRATIK K MEHTA.
...PETITIONER
(BY SRI. G S VENKAT SUBBA RAO,ADVOCATE)
AND:
1. STATE OF KARNATAKA
REP BY ITS PRINICIPAL SECRETARY,
DEPARTMENT OF FINANCE,
GOVT OF KARNATAKA,
VIDHANA SOUDHA,
BENGALURU - 560 001.
Digitally signed 2. THE COMMISSIONER OF COMMERCIAL TAXES
by
LEELAVATHI S VANIJYA THERIGE KARYALAYA,
R GANDHINAGAR, BANGALORE - 560 009.
Location: HIGH
COURT OF
KARNATAKA 3. THE ASSISTANT COMMISIONER
OF COMMERCIAL TAXES
(AUDIT) -1.1. DGSTO -01, 3RD FLOOR,
BMTC BUILDING, YESHWANTHPURA,
BANGALORE - 560 022.
4. THE COMMERCIAL TAX OFFICE
ENFORCEMENT NORTH ZONE,
BMTC BUILDING, 3RD FLOOR,
YESHWANTHPURA, BANGALORE - 560 022.
...RESPONDENTS
(BY SRI.K HEMA KUMAR, AGA)
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NC: 2024:KHC:36903
WP No. 18776 of 2024
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND
227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE
IMPUGNED ORDER OF ADJUDICATION DATED 13/09/2023,
BEARING NO. ACCT/(A)-1.1/GST/DRC-7/20-T.NO. 895/2023-24,
PASSED BY THE ASSISTANT COMMISSIONER OF COMMERCIAL
TAXES (AUDIT)1.1 I.E. 3RD RESPONDENT HEREIN, VIDE
ANNEXURE-A.
THIS WRIT PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR
ORAL ORDER
In this petition, the petitioner seeks the following reliefs:
" a) Issue a writ in the nature of certiorari quashing the
impugned Order of Adjudication dated 13.09.2023, bearing
No. ACCT/(A)-1.1/GST/DRC-7/20/T.No.895/2023-24,
passed by the Assistant Commissioner of Commercial
Taxes (Audit)-1.1 i.e., 3rd respondent herein, vide
Annexure-A;
b) Issue such other order or directions as this Hon'ble
Court deems fit to grant under the circumstances of the
case, including costs, in the interest of justice and equity."
2. Heard learned counsel for the petitioner and learned
AGA for the respondents and perused the material on record.
3. In addition to reiterating the various contentions urged
in the petition and referring to the material on record, learned
counsel for the petitioner invited my attention to the impugned
Order of Adjudication passed under Section 73(9) of the
NC: 2024:KHC:36903
CGST/KGST Act, 2017 (for short "the said Act") in order to point
out that the said order has not only been passed in violation of
principles of natural justice, but also not provided/granted
opportunity of personal hearing, which is contrary to Section 75(4)
of the said Act and consequently, the impugned order being
contrary to the facts as well as law and the judgment of this Court
in the case of M/s. Bangalore Golf Club Vs. Commercial Tax
Officer (Enforcement)-50 and others - W.P.No.8050/2024 dated
05.06.2024, the impugned order deserves to be set aside and the
matter be remitted back to the concerned respondents for
reconsideration afresh in accordance with law.
4. Per contra, learned AGA for the respondents submits
that there is no merit in the writ petition and that the same is liable
to be dismissed.
5. As rightly contended by learned counsel for the
petitioner, a perusal of the impugned order will indicate that an
opportunity of personal hearing as required under Section 75(4) of
the said Act has not been provided/granted in favour of the
petitioner, in the light of the judgment of a co-ordinate Bench of this
Court in the case of M/s. Bangalore Golf Club (supra), I deem it just
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and appropriate to set aside the impugned order and remit the
matter back to the concerned respondents for reconsideration
afresh in accordance with law.
6. In the result, I pass the following:
ORDER
i. The Writ Petition is allowed.
ii. The impugned Order of Adjudication at Annexure-A dated
13.09.2023 passed by respondent No.3 is hereby
quashed.
iii. The matter is remitted back to respondent No.3 for
reconsideration afresh in accordance with law.
iv. Petitioner is at liberty to submit pleadings, documents
etc., before respondent No.3, who shall consider the
same and provide an opportunity of personal hearing to
the petitioner and pass appropriate order/take appropriate
decision in accordance with law.
v. The petitioner undertakes to appear before respondent
No.3 on 30.09.2024.
Sd/-
(S.R.KRISHNA KUMAR)
JUDGE
BMC
