Karnataka High Court
M/S. Coastal Constructions Engineers ... vs The Deputy Commissioner Of Commercial ... on 16 November, 2022
Author: S.R.Krishna Kumar
Bench: S.R.Krishna Kumar
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IN THE HIGH COURT OF KARNATAKA, BENGALURU
DATED THIS THE 16TH DAY OF NOVEMBER, 2022
BEFORE
THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR
WRIT PETITION No.20627 OF 2022 (T-RES)
BETWEEN:
M/S. COASTAL CONSTRUCTIONS ENGINEERS AND CONTRACTORS
(PROPRIETARY CONCERN) ,BAIKAMPALYA,
S-11, PRECIDIUM COMMERCIAL COMPLEX,
N.G.ROAD, ATTAVARA, MANGALURU 570001.
TIN NO.29830840691
REPRESENTED BY ITS AUTHORIZED SIGNATORY,
SRI JAYARAJ SHETTY.
AGED ABOUT 53 YEARS
R/AT. D.NO. 402, VIJAYADURGE
ISHWARANAGAR, MANIPAL, UDUPI.
...PETITIONER
(BY SRI. . K.J. KAMATH., ADVOCATE)
AND:
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES
(AUDIT-4), VANIJYA THEREGE BHAVA
MAIDAN ROAD
MANGALURU - 575 001.
...RESPONDENT
(BY SRI. HEMA KUMAR., AGA)
THIS W.P. IS FILED UNDER ARTICLE 226 OF THE
CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTION TO
THE RESPONDENT TO IMMEDIATELY WITHDRAW THE
ANNEXURES-A NO.DCCT (AUDIT-4)2022-23 DTD 19.08.22 AND A1
NO.DCCT (AUDIT-4)/2022-23 TD 20.8.2022 AGAINST THE
PETITIONER TILL THE GOVERNMENT OF KARNATAKA
CONSIDERS THE APPLICATION DTD 15.09.2022 SEEKING
INSTALMENT FACILITY OF OLD ARREARS UNDER THE
KARNATAKA VALUE ADDED TAX ACT, 2003 VIDE ANNEXURE-F
AND ETC.
THIS W.P. COMING ON FOR ORDERS, THIS DAY, THE
COURT MADE THE FOLLOWING:-
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ORDER
In this petition, petitioner has sought for the following reliefs:
a) Issue a writ or direction in the nature of mandamus to the respondent to immediately withdraw the Annexure - A bearing No.DCCT (Audit-4) / 2022-
23 dated 19.08.2022 and Annexure - A1 bearing No.DCCT (Audit-4) / 2022-23 dated 20.08.2022 against the petitioner till the Government of Karnataka considers the application dated 15.09.2022 seeking instalment facility of old arrears under the Karnataka Value Added Tax Act, 2003 vide Annexure F;
b) Alternatively direct the respondent to keep the recovery proceedings in abeyance with the Nuclear Power Corporation India Limited at Kaiga Project for a period of 12 weeks to enable the petitioner to seek appropriate orders from the Government of Karnataka;
c) Issue further directions to allow the petitioner to remain in business and contribute the tax on the current accrual of tax; and;
d) Grant such other and further reliefs as may be deemed fit as prayed for at the time of arguments. 3
2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record.
3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that despite the petitioner having submitted an application dated 15.09.2022 seeking payment of the old arrears and installments and the same being pending consideration before the respondent, respondent has issued the impugned recovery notices dated 19.08.2022 and 20.08.2022, which are called in question before this Court in the present petition. It is submitted that on 19.10.2022, this Court passed an interim order of stay of the recovery notices. Subsequently, the Nuclear Power Corporation of India Ltd. (for short, 'NPCL'), addressed a Communication dated 28.10.2022 to the respondent requesting advice as to release of the outstanding payments in favour of the petitioner. It is the grievance of the petitioner that despite the aforesaid interim 4 order passed by this Court being limited only to recovery notices and the same not having any nexus or connection whatsoever with regard to payments to be made by the NPCL in favour of the petitioner, the respondent has addressed a Communication dated 02.11.2022 to the NPCL informing them that in view of the interim order passed by this Court, respondent cannot issue No Objection Certificate (NOC) in favour of the NPCL for the purpose of enabling the NPCL to release the outstanding amount in favour of the petitioner. It is therefore submitted that in view of the aforesaid facts and circumstances, petitioner is before this Court by way of the present petition.
4. Per contra, learned AGA for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed.
5. A perusal of the material on record will indicate that the primary ground urged by the petitioner is that without considering and taking appropriate decision / passing appropriate orders on the application dated 15.09.2022 submitted by the petitioner seeking payment of 5 arrears by way of installment, respondent has issued the impugned notices at Annexures - A and A1 seeking to recover money from the petitioner.
6. The material on record also indicates that the respondent is trying to take shelter under the interim order passed by this Court in order to contend that the NOC would not be issued in favour of the NPCL for the purpose of releasing the amount dues in favour of the petitioner; the said contention of the respondent cannot be accepted and the same is impermissible in law.
7. Under these circumstances, I deem it just and appropriate to dispose of this petition directing the respondent to consider and pass appropriate orders / take appropriate decision on the petitioner's application dated 15.09.2022 and by further directing the respondent to issue NOC in favour of the NPCL for the purpose of making payment in favour of the petitioner, till disposal of the aforesaid application dated 15.09.2022 filed by the petitioner.
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8. In the result, I pass the following:
ORDER
(i) Petition is hereby disposed of.
(ii) Respondent / appropriate authority / competent authority is directed to consider and pass appropriate orders / take appropriate decision on the application dated 15.09.2022 at Annexure - F, in accordance with law as expeditiously as possible.
(iii) Meanwhile, respondent is also directed to issue NOC in writing to the NPCL for the purpose of enabling NPCL to make payments in favour of the petitioner till the appropriate authority / competent authority passes appropriate orders / take appropriate decision on the application dated 15.09.2022 submitted by the petitioner.
Sd/-
JUDGE SV