2020 (6) TMI 477

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....r Shri. K. Govindraya Kamath, Advocate 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 build....

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....17th July 2019 and handed over to Alfara on the same day. 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 su....

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.... has been sealed by the State. Petitioner is facing hardship for no fault on her part. 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 Assista....

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....ted fact is, petitioner has leased her property in favour of Alfara. It is petitioner's 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 cann....