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2022 (12) TMI 1030 - KARNATAKA HIGH COURTSeeking reference of the dispute to arbitration - Sections 7 and 8 of the Arbitration and Conciliation Act, 1996 - HELD THAT:- Insofar as the grievance of the petitioner as regards impugned endorsement dated 10.08.2022 at Annexure-T rejecting its request to file the GST returns by changing the authorized signatory/e-mail and mobile number and make payments on the ground that till July, 2022, respondent No.3 was filing returns and that he had made irregular payments is concerned, the said issue also would necessarily have to be decided by the Arbitral Tribunal during the course of the arbitration proceedings. However, having regard to the undisputed fact that respondent No.3 had filed GST returns till July, 2022 and the GSTIN and user ID stand in his name, without prejudice to the rights and contentions of both parties before this Court, before GST authorities as well as in the arbitration proceedings and for limited purpose of enabling the returns to be filed on behalf of the petitioner – firm, it is deemed just and appropriate to permit respondent No.3 herein to file GST returns on behalf of the petitioner - firm, for which necessary papers would be provided by Sri C.N.Raju and Sri P.S.Biju to respondent No.3. The dispute between the parties pursuant to the order hereby stands referred for arbitration to Arbitration and Conciliation Centre. The Arbitration Centre is directed to proceed with arbitration by constituting an Arbitral Tribunal comprising of the sole Arbitrator i.e., Sri V.V.Angadi, retired District Judge, who shall conduct the proceedings at the Arbitration and Conciliation Centre (Domestic & International), Khanija Bhavan, Bengaluru - application disposed off.
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