Karnataka H.C : Where assessee filed writ petition against GST Authorities and others not to take any action against it under newly enacted GST law, since no cause of action had arisen to assessee yet by impugned action notice or order by respondents, petition was liable to be dismissed as premature

High Court Of Karnataka

Global Agency Vs. General manager South Western Railway Gm Office

Section 9

Vineet Kothari, J.

W.P. No. 48552 Of 2017 (T-Res)

February 20, 2018


1. The office objections are over-ruled. None present for the petitioner.

Perused the record.

2. This writ petition has been filed by the petitioner-assessee M/s. Global Agency with the following prayers:

“(a) Issue a writ of Certiorari or order or direction in the nature of a writ restraining the Respondent Railways not to undertake a false declaration arbitrarily.

(b) Direct the Respondent Railways to reimburse the additional burden due to implementation of GST which is not part of the original contract of the subject matter to maintain status-quo anti of the contract.

(c) Restrain the GST Authorities enforcing any penalities till the writ petition is disposed off to maintain status-quo anti of the contract.”

3. Apparently, no cause of action has been arisen to the petitioner-assessee yet in the matter and the present petition has been filed by the petitioner- assessee prematurely against the Respondents not to take any action against them under the newly enacted GST law enforced from 01.07.2017.

4. Unless a cause of action arises to the petitioner-assessee by an impugned action notice or order by the Respondents-Department, the academic questions raised by the petitioner-assessee cannot be determined under Article 226 of the Constitution of India. The writ petition found to be premature and the writ petition is liable to be dismissed and the same is dismissed.

[Citation : 2018-Taxcaselaw-18-Karnataka-H.C-GST]

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