Smt. Deepa G S vs. The Deputy Commissioner Of Central Tax
Held
The High Court quashed the impugned Orders-in-Original and the notice to a third person. The matter was remitted back to the stage of post show cause notice for further proceedings.
Facts
The petitioner challenged multiple Orders-in-Original and a notice to a third person issued under GST law for various financial years. The petitioner sought to quash these orders and notices.
Key Issues
The primary issue was the validity of the Orders-in-Original and the notice issued under GST law. The court followed a previous judgment of a co-ordinate bench on similar challenges.
Sections Cited
Section 79
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54226 WP No. 38183 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. 38183 OF 2025 (T-RES) BETWEEN:
SMT. DEEPA G S, W/O SRI. BAJIU B, AGED ABOUT 44 YEARS, R/AT NO. 3181, PRESTIGE ELYSIAN, KALENA AGRAHARA, CLASSIC ORCHARDS LAYOUT, BANNERGHATTA ROAD, BENGALURU-560076. …PETITIONER (BY SRI VENKATESH G, ADVOCATE)
AND:
THE DEPUTY COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-4 7TH FLOOR: 'C' WING, KENDRIYA SADAN, KORAMANGAL, BENGALURU-560 034. 2. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-4, 7TH FLOOR 'C' WING, KENDRIYA SADAN, KORAMANGAL, BENGALURU-560034. 3. THE SUPERINTENDENT OF CENTRAL TAX, RANGE-A SOUTH DIVISION-4, 7TH FLOOR 'C' WING, KENDRIYA SADAN, KORAMANGAL, BENGALURU-560 034. …RESPONDENTS (BY SRI ARAVIND V CHAVAN, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) ISSUE A WRIT OF CERTIORARI OR DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER-IN-ORIGINAL DATED 15.02.2021 BEARING ORDER SL. NO.19/
The judgment continues below.
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