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TMI Blog2020 (6) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... te For the Respondents : Shri. Sridhar N. Hegde, HCGP ORDER Heard Smt.Veena J.Kamath, learned Advocate for petitioner through video conference and Shri. Sridhar N.Hegde, learned HCGP for State. 2. Smt. Veena J. Kamath, made following submissions: * Petitioner is owner of property measuring 3,420 square feet situated in first floor of a building known as 'KAY ARR IVY'. She granted lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner reliably learnt that the property was again sealed on the very same day. This is supported by a letter dated 11th November 2019 written by the Assistant Commissioner of Commercial Taxes to Alfara calling upon Alfara to depute a reasonable person for unsealing the premises and to continue the inspection proceedings. In such circumstances, petitioner has presented this petition with fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt. Accordingly, she prayed for granting either of the prayers. 4. Shri. Sridhar Hegde, learned HCGP for State, opposing the petition, submitted that property has been sealed under the provisions of the GST Act as Alfara has defaulted to pay the taxes. The unsealing can be done in accordance with law. The Assistant Commissioner of Commercial Taxes has called upon the assessee Alfara to appear or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim that Alfara has defaulted in paying monthly rent. In view of the admitted position that Alfara is in possession of the premises in question as a tenant on the strength of lease deed dated 1st July 2017, the prayer to issue a writ of mandamus and handover the premises in question to the petitioner cannot be granted in writ proceedings, as parties shall be governed by terms of lease. 8. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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