M/S. S R S Steel And Cement Traders vs. The State Of Karnataka
Held
The High Court set aside the impugned orders and remitted the matter back to the assessing officer. The petitioner was granted an opportunity to submit a reply to the show-cause notice, subject to payment of costs.
Facts
The petitioner failed to file a reply to a show-cause notice issued under Section 73 of the CGST/KGST Act. Consequently, an order confirming the demand was passed. The appeal against this order was rejected by the Appellate Authority on grounds of limitation.
Key Issues
Whether the petitioner had sufficient cause for not filing a reply to the show-cause notice and whether the appeal was rightly rejected on limitation grounds.
Sections Cited
Section 73, Section 107(11)
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54227 WP No. 38224 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38224 OF 2025 (T-RES) BETWEEN:
M/S. S R S STEEL AND CEMENT TRADERS, REP. BY ITS PROPRIETOR, MR. NAGESHA, NO. 397, GROUND FLOOR, CHIKKATHOGUR MAIN ROAD, SHIVA TEMPLE OPP: ELECTRONIC CITY, PHASE 1 BASAPURA ROAD, (BANGALORE) URBAN, BANGALORE -560 100. …PETITIONER (BY SRI RAGHAVENDRA B HANJER, ADVOCATE)
AND:
THE STATE OF KARNATAKA, REP. BY ITS SECRETARY, DEPARTMENT OF FINANCE, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE-560 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-025, DGSTO - 04, TTMC BUILDING, BMTC 6TH FLOOR, 80 FEET ROAD, KORAMANGALA, BANGALORE-560095. …RESPONDENTS (BY SMT. JYOTHI M MARADI, HCGP)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO-A) ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI BY QUASHING THE IMPUGNED THE SHOW CAUSE NOTICE BEARING NO. CTO/LGSTO- 25/DRC-01/2AVS3B/2024-25 DATED 28.06.2024 (ANNEXURE- A1) ALONG WITH SUMMAR
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