Wp/8122/2025 Of H. K. Agro Impex v. The Commissioner Of Income Tax

Digitallysigned byCHANDANAB MLocation:High CourtofKarnataka IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9 DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR -WRIT PETITION NO. 8122 OF 2025 (TRES) BETWEEN: H. K. AGRO IMPEX REP. BY ITS PROPRIETOR, MR. MOHAMMED ANSARI, AGED ABOUT 37 YEARS, S/O. P. ISMAIL, KALTAJI MANE, NADA GRAMA PERMANU POST. BELTHANGADY TALUK, DAKSHINA KANNADA DISTRICT, PIN – 574 214. …PETITIONER (BY SRI. SREENIVAS C., ADVOCATE) AND: 1. THE COMMISSIONER OF COMMERCIAL TAX COMMERCIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, VANIJYA THERIGEKARYALAYA, BENGALURU, KARNATAKA – 560 009. COMMERCIAL TAX BUILDING, KALIDASA MARG, GANDHI NAGAR, VANIJYA THERIGEKARYALAYA, BENGALURU, KARNATAKA – 560 009. 2. THE COMMERCIAL TAX OFFICER (AUDIT), BELTHANGADY TALUKNO- DAKSHINA KANNADA DISTRICT PIN – 574 214. …RESPONDENTS (BY SMT. JYOTHI M.MARADI, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER, PASSED BY THE 2 RESPONDENT UNDER SECTION 39(1) OF THE KVAT ACT, DATED 25.09.2020, VIDE REFERENCE BEARING NO-361348315, AT ANNEXURE-A AND ETC. THIS 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, petitioner seeks for the following reliefs: “i) Issue a writ of certiorari or in the like nature of writ, quashing the impugned order, passed by the 2[nd] respondent under Section 39(1) of the KVAT Act dated 25.09.2020 vide reference bearing No.361348315 at Annexure-A; writ, quashing the impugned order, passed by the 2[nd] respondent under Section 39(1) of the KVAT Act dated 25.09.2020 vide reference bearing No.361348315 at Annexure-A; ii) Issue a writ of certiorari or in the like nature of writ, quashing the impugned demand notice dated 25.09.2020 issued in FORM 180 vide demand No.113779928 passed by the 2[nd]respondent authority, vide Annexure-B; writ, quashing the impugned demand notice dated 25.09.2020 issued in FORM 180 vide demand No.113779928 passed by the 2[nd]respondent authority, vide Annexure-B; iii) Issue a writ of certiorari or in the like nature of writ, quashing the impugned recover proceedings initiated by the 2[nd] respondent before the Hon’ble Civil Judge and JMFC Belthangady, Dakshina Kannada, in Crl.Misc/122/2022, Annexure-C; writ, quashing the impugned recover proceedings initiated by the 2[nd] respondent before the Hon’ble Civil Judge and JMFC Belthangady, Dakshina Kannada, in Crl.Misc/122/2022, Annexure-C; iv) Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity.” Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity.” 2. After arguing the matter for some time, learned counsel for the petitioner submits that the petition may be disposed of reserving liberty in favour of the petitioner to file an application for rectification under Section 69 of the KVAT Act and concerned NC: 2025:KHC:15279 respondents/authorities may be directed to consider the same and pass appropriate orders in accordance with law in terms of Section 69 of KVAT Act by executing the period of limitation spent by the petitioner in prosecuting the petition. 3. The aforesaid submission is placed on record. 4. In view of the aforesaid facts and circumstances, petition is hereby disposed of with liberty to file an application for rectification under Section 69 of the KVAT Act, before the concerned respondent/authorities. If such an application is filed by the petitioner under Section 69 of the KVAT Act within a period of six weeks from today, the petitioner shall be entitled to benefit of Section 14 of the Limitation Act. 5. In view of the aforesaid direction and liberty reserved in favour of the petitioner, I proceed to pass the following: 3. The aforesaid submission is placed on record. 4. In view of the aforesaid facts and circumstances, petition is hereby disposed of with liberty to file an application for rectification under Section 69 of the KVAT Act, before the concerned respondent/authorities. If such an application is filed by the petitioner under Section 69 of the KVAT Act within a period of six weeks from today, the petitioner shall be entitled to benefit of Section 14 of the Limitation Act. 5. In view of the aforesaid direction and liberty reserved in favour of the petitioner, I proceed to pass the following: ORDER i) The petition hereby disposed of. ii) Petitioner shall appear before respondent No.2 on 28.04.2025 and file rectification application on 28.04.2025 and file rectification application along with relevant documents on that day. iii) Respondent No.2 shall consider rectification application to be filed by the petitioner and pass appropriate orders in accordance with law after providing sufficient opportunity to the petitioner within a period of two months from 28.04.2025. application to be filed by the petitioner and pass appropriate orders in accordance with law after providing sufficient opportunity to the petitioner within a period of two months from 28.04.2025. iv) Till the concerned respondent passes appropriate orders on the rectification application to be filed by the petitioner, proceedings in Crl.Misc. No.122/2022 shall remain in abeyance. appropriate orders on the rectification application to be filed by the petitioner, proceedings in Crl.Misc. No.122/2022 shall remain in abeyance. Sd/- (S.R.KRISHNA KUMAR) JUDGE MDS List No.: 2 Sl No.: 22