Next > IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF JANUARY 2019 BEFORE THE HON’BLE MRS.JUSTICE S. SUJATHA WRIT PETITION No.527/2019 (T-RES) BETWEEN:
1. M/S. RAVAGO SHAH POLYMERS PVT. LIMITED NO.114/C, 5TH MAIN, 1ST CROSS OPP. PEENYA METRO STATION (TUMKUR SERVICE ROAD) (BEFORE MC DONALD"S/ H.P.PETROL PUMP) YESHWANTHPUR SUBUR BANGALORE-560022 (REPRESENTED BY MR.DEEPAK SHAH MANAGING DIRECTOR).
2. SRI DEEPAK SHAH S/O SHRI.SHASHIKANTH HARGOVINDAS SHAH AGED ABOUT 52 YEARS MANAGING DIRECTOR OF M/S. RAVAGO SHAH POLYMERS PVT. LIMITED RESIDING AT NO.146, 1ST BLOCK 2ND MAIN ROAD, RMV 2ND STAGE ASWATH NAGAR BANGALORE-560094 KARNATAKA. ... PETITIONERS (BY SRI R DAKSHINA MURTHY, ADV. FOR SRI RAVI SHANKAR K S, ADV.) AND:
1. THE UNION OF INDIA REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI-110001.
2. THE STATE OF KARNATAKA REP. BY ITS CHIEF SECRETARY FINANCE DEPARTMENT DR.AMBEDKAR VEEDHI VIDHANA SOUDHA BANGALORE-560001.
3. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BANGALORE ZONE CENTRAL REVENUE BUILDING P.B.NO.5400, QUEEN’S ROAD BANGALORE-560001.
4. THE COMMISSIONER (STATE GST) (COMMERCIAL TAXES DEPARTMENT) DEPARTMENT OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA KALIDASA MARG, GANDHI NAGAR BENGALURU, KARNATAKA-560009.
5. GOODS AND SERVICES TAX NETWORK EAST WING, 4TH FLOOR WORLD MARK-1, AEROCITY NEW DELHI-110037.
6. GOODS AND SERVICES TAX COUNCIL GOODS AND SERVICE TAX SECRETARIAT 5TH FLOOR, TOWER V JEEVAN BHARATHI BUILDING JANPAT ROAD, CONNAUGHT PLACE NEW DELHI-110001. ... RESPONDENTS (BY SRI T K VEDAMURTHY, AGA. FOR R2-4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA WITH A PRAYER TO QUASH SECTION 164 OF CGST/CGST ACT READ WITH RULE 117 OF THE CGST AND SGST RULES, 2017 AND FORM TRAN 1 AS BEING ILLEGAL, UNCONSTITUTIONAL AND UNTENABLE IN LAW AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING THIS DAY THE COURT MADE THE FOLLOWING: -
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