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2015 (3) TMI 1192 - KARNATAKA HIGH COURT

2015 (3) TMI 1192 - KARNATAKA HIGH COURT - TMI - Seeking quash of re-assessment order and consequential demand notice - Violation of principles of natural justice - Opportunity of personal hearing not granted - Petitioner requested for grant of additional time to file balance statutory forms/certificates and to upload into the departmental portal- Inter-state sale of goods - Held that:- when impugned order is perused, it would not detain this Court too long to brush aside the contention raised b .....

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learly indicate that opportunity of hearing had been extended to the petitioner and petitioner did not appear before the respondent authority. Therefore, contention raised with regard to there being violation of principles of natural justice cannot be accepted and it stands rejected. It is also made clear that petitioner shall deposit 30% of the demand raised under the impugned orders along with the appeal and appellate authority shall not insist on deposit of remaining 70% of the amount but s .....

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learned counsel appearing for petitioner and Sri.Vedamurthy, learned HCGP for respondent, who has been put on advance notice. 3. Petitioner is a dealer registered under the provisions of Karnataka Value Added Tax Act, 2003 ( for short KVAT Act ) and Central Sales Tax Act, 1956 ( for short CST Act ) and is questioning the legality and validity of the order dated 20.02.2015 (Annexure-G) passed by the respondent under Section 9(2) of the CST Act read with Section 39(1) of the KVAT Act. 4. Grievance .....

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a request for grant of six months time which came to be turned down and a mere 9 days was granted after the auditing of the petitioner s books of accounts and also directing the petitioner to produce the statutory forms within 7 days and same could not be produced as it was not possible to collect and submit the statutory forms within 7 days only and as such, petitioner re-iterated its request for 6 months time to submit the balance statutory forms. It is contended that respondent without heedi .....

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of principles of natural justice. 5. Sri.T.Suryanarayana, learned counsel appearing for petitioner in reply would reiterate the contentions raised in the writ petitions and contend that availability of an alternate remedy, is not inviolable rule for this Court to examine the correctness of impugned order and this Court in exercise of jurisdiction under Article 226 of Constitution of India can set aside an order which is in violation of principles of natural justice. In support of his submission, .....

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ns. 7. Having heard the learned Advocates appearing for parties and on perusal of records, it would indicate that impugned order has been passed by respondent under Section 9(2) of the Central Sales Tax Act, 1956, read with Section 39(1) of the Karnataka Value Added Tax Act, 2003, for the period April 2013 to March 2014 vide Annexure-G. Undisputedly, said order is appealable under Section 62 of Karnataka Value Added Tax Act, 2003. 8. Perusal of impugned order would indicate that petitioner was a .....

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of additional time which was not accepted and in the interest of justice, 7 days time was given to the petitioner to file balance statutory forms/certificates and to upload into the departmental portal. Accordingly, endorsement dated 04.02.2015 (Annexure-F) came to be issued by the respondent to the petitioner. However, petitioner did not file any further reply and as such, the respondent authority after verifying the statutory forms uploaded into the departmental portal as on 19.02.2015 has ex .....

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ke extraordinary jurisdiction atleast in three contingencies namely, where petitioner seeks to enforce fundamental rights; or where there is violation of principles of natural justice; or where action of respondent or authorities being without jurisdiction or vires of an Act, is under challenge. 10. It has been held by Hon ble Apex Court in the above referred judgment as under: 14. The power to issue prerogative writs under Article 226 of the Constitution is plenary in nature and is not limited .....

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e High Court has imposed upon itself certain restrictions one of which is that if an effective and efficacious remedy is available, the High Court would not normally exercise its jurisdiction. But the alternative remedy has been consistently held by this Court not to operate as a bar in atleast three contingencies, namely, where the writ petition has been filed for the enforcement of any of the Fundamental Rights or where there has been a violation of the principle of natural justice or where th .....

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ents on the other issues was to the effect that the submissions of the appellants do not carry any weight and have been made overlooking the factual and legal position. The submissions completely overlook the essence of the notifications and are based on misreading them. 18. We shall first deal with the plea regarding alternative remedy as raised by the appellant-State. Except for a period when article 226 was amended by the Constitution (42nd Amendment) Act, 1976, the power relating to alternat .....

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e remedy. If somebody approaches the High Court should ensure that he has made out a strong case or that there exist good grounds to invoke the extraordinary jurisdiction. 19. Constitution Benches of this Court in K.S.Rashid and Son v. Income-tax Investigation Commission* AIR 1954 SC 207, Sangram Singh V. Election Tribunal, Kotah AIR 1955 SC 425, Union of India v. T.R.Varma AIR 1957 SC 882, State of U.P. v. Mohammad Nooh AIR 1958 SC 86 and K.S.Venkataraman and Co. (P) Ltd., v. State of Madras AI .....

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principles of natural justice or procedure required for decision has not been adopted. 20. Another Constitution Bench of this Court in State of Madhya Pradesh and Anr. V. Bhailal Bhai etc. etc., AIR (1964) SC 1006, held that the remedy provided in a writ jurisdiction is not intended to supersede completely the modes of obtaining relief by an action in a civil court or to deny defence legitimately open in such actions. The power to give relief under Article 226 of the Constitution is a discretio .....

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of principles of natural justice or where the orders or proceedings are wholly without jurisdiction or the vires of an Act is challenged. 22. In G.Veerappa Pillai v. Raman and Raman Ltd., AIR (1952) SC 192; xxx [2001] 6 SCC 569, this Court held that where hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction. 12. Keeping the above principles laid down by the Hon ble Apex Court in mind, when facts on hand are examined, it .....

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