2024 (8) TMI 470

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....OURT - 2024:KHC - D:10870<br>KARNATAKA HIGH COURT - HC<br>Dated:- 1-8-2024<br>WRIT PETITION NO. 102550 OF 2017 (T-RES) - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MS. JUSTICE JYOTI MULIMANI For the Petitioner (By Sri. Narayan. G. Rasalkar., Advocate) For the Respondents : (By Sri. Shivaprabhu. S. Hiremath., Aga) ORAL ORDER Sri. Narayan G. Rasalkar., learned counsel for the petitioner and Sri....

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....g their identity, they claimed that they had jointly come for the inspection of the business premises of Trishul Bar and Restaurant as per the assignment of the Joint Commissioner of Commercial Taxes (Enforcement) Hubballi. The petitioner explained that the business place does not belong to Trishul Bar and Restaurant but belongs to M/s.Three 1st Enterprises. To ascertain the true position, the pet....

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....d Restaurant are different entities. The Tax officers came with the assignment for the inspection of the business of Trishul Bar and Restaurant. He argued by saying that the petitioner had nothing to do with the Trishul Bar and Restaurant. He vehemently contended that the officer concerned had no authority to make a sudden visit; the action taken by the tax officials was untenable in law. Counsel,....

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.... 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....