IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF AUGUST, 2019 BEFORE THE HON’BLE MR. JUSTICE P.B.BAJANTHRI W. P. NO.18945 OF 2019 (T-RES) BETWEEN:
VIKRAM J DUGGAL AGED ABOUT 35 YEARS S/O BALBIR KUMAR DUGGAL PROPRIETOR M/S RAJIV ENTERPRISES, NO.1, GROUND FLOOR, 1ST CROSS, ANJANADRI LAYOUT, DWARAKANAGAR, CHIKKABANAVARA POST, BANGALORE-560090.
.. PETITIONER (By Sri P.P.CHITNIS, ADVOCATE) AND 1. THE STATE OF KARNATAKA, FINANCE DEPARTMENT VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BANGALORE – 560 001 REP. BY ITS CHIEF SECRETARY 2. THE ASST. COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT 7) SOUTH ZONE, VTK-2, B BLOCK, 3RD FLOOR, VIVEKANAGAR POST, KORAMANGALA, BANGALORE-560047 .. RESPONDENTS (BY SMT N.S.SANDHYA, HCGP) *** THIS PETITION IS FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO SET ASIDE THE ORDER DT.28.01.19 PASSED BY R2 VIDE ANN.D, ETC., THIS WRIT PETITION IS 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 28.01.2019 vide Annexure-A, 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 VK