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2024 (8) TMI 470 - HC - VAT and Sales TaxMaintainability of petition - availability of alternative efficacious statutory remedy under Section 62 of the KVAT Act, 2003 - authority of officers to make a sudden visit - HELD THAT - The facts are sufficiently stated and do not require reiteration. The petitioner contends M/s. Three 1st Enterprises and Trishul Bar and Restaurant are different entities. The Tax Officers could not have made a sudden visit. The objection is also raised about the authority of the Tax Officers to make a sudden visit. Several contentions are urged regarding the identity of the petitioner and that of the Trishul Bar and Restaurant. It is a disputed question of fact. In general, the disputed question of fact is not investigated in a proceeding under Article 226 of the Constitution of India. As far as the endorsement issued by the Commercial Tax Officer, seeking the production of books of accounts, the petitioner has an alternative efficacious statutory remedy before the jurisdictional Joint Commissioner of Appeals by filing an appeal as per the provisions of the Act. Hence, the petitioner is at liberty to avail the statutory remedy. The time spent before this court shall be excluded. The Writ Petition is disposed of, directing the petitioner to avail statutory remedy as provided under law.
Issues:
1. Dispute regarding the sudden visit and inspection by Tax Officers at the business premises of a registered partnership firm operating a Bar, Restaurant, and Lodging. 2. Alleged unauthorized action by Tax Officers in demanding books of accounts and threatening criminal prosecution. 3. Dispute over the identity of the petitioner and another entity named Trishul Bar and Restaurant. 4. Availability of alternative statutory remedy under Section 62 of the Karnataka Value Added Tax Act, 2003. Analysis: Issue 1: Dispute regarding the sudden visit and inspection by Tax Officers The petitioner, a registered partnership firm, contended that Tax Officers visited their business premises without proper authorization. The officers claimed to be there for an inspection based on an assignment from the Joint Commissioner of Commercial Taxes. However, the petitioner argued that their business was not the intended target of the inspection, leading to a dispute over the legitimacy of the visit. Issue 2: Alleged unauthorized action by Tax Officers The petitioner raised concerns about the actions of the Tax Officers, who demanded books of accounts and threatened criminal prosecution without providing the necessary documentation or justification for their visit. This raised questions about the legality and procedural fairness of the officers' conduct during the inspection. Issue 3: Dispute over identity A key contention in the case was the dispute over the identity of the petitioner, M/s. Three 1st Enterprises, and another entity named Trishul Bar and Restaurant. The petitioner emphasized the distinction between the two entities, asserting that they were not associated with Trishul Bar and Restaurant, which was the supposed target of the inspection. Issue 4: Availability of alternative statutory remedy The judgment highlighted the availability of an alternative statutory remedy under Section 62 of the Karnataka Value Added Tax Act, 2003. The court noted that the petitioner could seek recourse through the jurisdictional Joint Commissioner of Appeals by filing an appeal as per the provisions of the Act. This alternative remedy was deemed appropriate for addressing the disputed issues raised in the case. In conclusion, the High Court disposed of the Writ Petition, directing the petitioner to utilize the statutory remedy available under the law. The judgment emphasized the importance of following the prescribed legal procedures and mechanisms for addressing disputes related to tax matters, thereby upholding the principles of administrative law and due process.
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