IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST 2019 BEFORE THE HON'BLE MR. JUSTICE P. B. BAJANTHRI WRIT PETITION NO.18946 OF 2019(T-RES) Between:
Sri. Nayaz Ahmed Aged about 30 years, S/o. Naseer Ahmed Proprietor M/s. Rohan Enterprises No.1, 2nd Floor, 1st Cross, Anjanadri Layout, Dwarakanagar, Chikkabanavara Post, Bengaluru-560 090.
(By Sri.P.R.Chitnis, Advocate) And:
1. State of Karnataka Finance Department Vidhana Soudha, Dr. B.R.Ambedkar Veedhi, Bengaluru-560 001, Represented by its Chief Secretary.
2. The Asst. Commissioner of Commercial Taxes (enforcement 16) South Zone, VTK-2, “B” Block, 3rd floor, …Petitioner Viveknagar Post, Koramangala, Bengaluru-560 047.
(By Sri. T.K. Vedamurthy, AGA) ...Respondents This Writ Petition is filed under Articles 226 and 227 of Constitution of India, praying to set aside the order dated 04.02.2019 passed by the Assistant Commissioner of Commercial Taxes (Enforcement -16) as per annexure-C.
This Writ Petition coming on for Preliminary Hearing, this day, the Court made the following:-
ORDER State counsel to accept notice for respondents.
2. In the instant petition, the petitioner has sought for quashing the order dated 04.02.2019 vide Annexure-C, passed under Section 83(1) read with Section 5(3) of Karnataka Goods and Services Act of 2017 (hereinafter referred to as ‘the Act’).
3. Petitioner has a remedy of an appeal as provided under Section 107 of the Act, which has not been exhausted. On the other hand, in the writ petition the petitioner has stated as follows:
“It is submitted that, the petitioner has no other efficacious and alternate remedy except to file the present writ petition and he has not filed any other writ petition on the same cause of action in any other court of law.”
4. The petitioner has not approached this Court with clear picture, whether he had option to file appeal or not, having regard to Section 107 of the Act. The petitioner is relegated to the Appellate Authority. The petitioner is permitted to file appeal within a period of four weeks from the date of receipt of the copy of this order along with application for condonation of delay, if any. In such an event, the Appellate Authority is hereby directed to examine the petitioner’s grievance at the earliest.
5. With the above observations, the present writ petition stands disposed of.
Sd/- JUDGE ag