M/S Uno Minda Limited - Seating Division vs. The Deputy Comissioner
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs:
“a) Issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ or order or direction in the nature of writ, quashing the impugned Show Cause Notice(s) bearing Nos.DCCT(A)-3/MYS/SCN/2025-26/T dated 29.05.2025, DCCT(A)-3/MYS/SCN/2025-26/T dated 03.06.2025 and DCCT(A)-3/MYS/SCN/2025-26/T dated 03.06.2025 and DCCT(A)-3/MYS/SCN/2025-26/T dated 03.06.2025 issued by the Respondent enclosed at Annexures-A1, A2, A3 and A4 respectively;
b) Hold that the interest under Section 50 of the CGST Act for the FY’s 2018-19, 2019-20, 2021-22 and 2022- 23 on the belated payment of alleged differential GST is not payable as proposed in the impugned Show Cause Notice(s) enclosed at Annexures-A1, A2, A3 and A4;
c) Hold that the equivalent penalty in terms of Section 74(9) read with Section 122(2)(b) of CGST Act is not imposable as proposed in the impugned Show Cause Notice(s) enclosed at Annexures-A1, A2, A3 and A4; and d) Pass such further order(s) and other reliefs as the nature and circumstances of the case may require.”
Heard learned counsel for the petitioner and learned AGA for the respondent and perused the material on record. HC-KAR NC: 2025:KHC:41296
A perusal of the material on record will indicate that the M/s. Harita Fehrer Limited was amalgamated with the petitioner i.e., M/s. UNO Minda Limited – Seating Division vide order dated 13.07.2023 passed by the National Company Law Tribunal, New Delhi, Court – III. It is needless to state that upon the said order of amalgamation, M/s. Harita Fehrer Limited ceased to exist and the amalgamated company i.e., M/s. Uno Minda Limited, is before this Court by way of the present petition interalia contending that in view of the amalgamation of the erstwhile company i.e., M/s. Harita Fehrer Limited with the petitioner, the impugned Show Cause Notices at Annexures – A1 to A4 are contrary to the law and without juri iction or authority of law and the same deserves to be quashed. It is also pointed out that the respondent has issued one more notice vide Annexure – K dated 04.04.2024, which would vitiate the impugned notices, which deserves to be quashed on this ground also.
Per contra, learned AGA does not dispute that M/s.Harita Fehrer Limited was amalgamated with the petitioner – company i.e., M/s.Uno Minda Limited and that the said company does not exist any more. It is also submitted that the Deputy HC-KAR NC: 2025:KHC:41296 Commissioner of Commercial Tax Officer, (Enf-1), Mysuru Zone, Mysuru, having issued the notice at Annexure – K dated 04.04.2024 for the financial years 2017-18 to 2023-24, the petitioner herein approached this Court in W.P.No.11240/2025, which was allowed by this Court vide order dated 09.04.2025 by granting the benefit of the Amnesty Scheme in favour of the petitioner for the year 2017-18 and 2018-19 and the respondent may be permitted to proceed further for the remaining years against the petitioner, in accordance with law.
By way of reply, learned counsel for the petitioner submits that in the event respondent was to proceed against the petitioner pursuant to the notice at Annexure – K dated 04.04.2024, liberty may be reserved in favour of the petitioner to take recourse to such remedies as available in law including contesting the said proceedings.
In view of the aforesaid facts and circumstances and the undisputed fact that the earlier company i.e., M/s.Harita Fehrer Limited was amalgamated with the petitioner – company i.e., M/s.Uno Minda Limited, I deem it just and appropriate to set aside HC-KAR NC: 2025:KHC:41296 the impugned notices at Annexures – A1 to A4 and dispose of this petition by issuing certain directions.
In the result, I pass the following: ORDER
(i) The petition is hereby allowed.
(ii) The impugned notices at Annexures A1 to A4
dated 29.05.2025, 03.06.2025, 03.06.2025 and 03.06.2025,
respectively issued by the respondent are hereby quashed.
(iii) Liberty is reserved in favour of the respondent
to proceed further pursuant to Annexure – K dated
2024 to the extent of remaining years excluding 2017-
18 and 2018-19 subject to all just exceptions and defences
available to the petitioner, who would be entitled to contest
all actions, proceedings, etc.
(iv) Liberty is also reserved in favour of the petitioner
to take recourse to such remedies as available in law as against the notice at Annexure – K dated 04.04.2024. (S.R.KRISHNA KUMAR) JUDGE SV; List No.: 2 Sl No.: 9
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.