M/S Sarah vs. The Superintendent Of Central Tax
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Before: SMT. MUKTHA ADLAKHA
The petitioner has called in question the correctness of the order at Annexure-B, which is an order canceling the registration of the petitioner on the ground that petitioner had availed ITC in violation of provisions of Section 16 of the Act or the Rules made there under. HC-KAR NC: 2026:KHC:14337
Learned counsel for petitioner submits that such order was preceded by a show-cause notice at Annexure-A on which date itself, the registration of the petitioner was suspended.
It is submitted that the petitioner was not provided any information regarding basis of such inference by the Department.
It is further submitted that unless petitioner is put on notice with regard to such transactions, the authorities ought not to have proceeded to cancel the registration.
In light of assertion that show-cause notice was not complete in all details, the order of cancellation is set aside and the matter is remitted for consideration from the stage of reply to the show-cause notice.
Respondent-Revenue is at liberty to issue corrigendum show-cause notice detailing the grounds regarding alleged wrongful availment of input tax credit HC-KAR NC: 2026:KHC:14337 (ITC) as made in the preliminary notice. All contentions are kept open.
Petitioner to be present before the respondent no.1 without further notice on 15.04.2026. (S SUNIL DUTT YADAV) JUDGE NP
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.