Sri Rama Hollow Blocks vs. The Superintendent Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks for the following reliefs: (a) Issue a writ in the nature of certiorari or any other writ to quash impugned Order-in- Original bearing No.28/2024-25 (SUPERINDENT) CENTRAL TAX bearing DIN 20250157000000818044 dated 13.01.2025 passed by the Respondent (Annexure-A);
(b) Issue a writ in the nature of Certiorari or any other writ to quash impugned Recovery Notice bearing DIN 20250857000000722747 dated 01.08.2025 issued by the Respondent (Annexure-B);
(c) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice. HC-KAR NC: 2025:KHC:40496
A perusal of the material on record will indicate that on 10.06.2024, respondent issued Show Cause notice under Section 74 of the CGST Act, 2017 to the petitioner, who filed his replies to the same on 19.06.2024. 3. It is contended that when the Show Cause Notice was issued, the issue in controversy involved in the present petition relatable to the Show Cause Notice issued to the petitioner was pending before the Hon’ble Supreme Court in Mineral Area Development Authority Vs. Steel Authority of India – (2024) 21 Centax 313 (S.C.) at Annexure-K, which was ultimately disposed of vide order dated 14.08.2024, despite which the respondent did not consider the same while passing the impugned order dated 13.01.2025, which is assailed in the present petition.
A perusal of the impugned order dated 13.01.2025 at Annexure-A will indicate that though Show Cause Notice was issued when the matters were pending before the HC-KAR NC: 2025:KHC:40496 Hon’ble Supreme Court, the judgment at Annexure-K (supra) dated 14.08.2024 has not been considered by the respondent while passing the impugned order.
Under these circumstances, I deem it just and appropriate to set aside the impugned Order-in-Original dated 13.01.2025 and remit the matter back to respondent No.1 for reconsideration afresh after providing sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law.
In the result, I pass the following: ORDER
i) The petition is hereby allowed.
ii) The impugned Order-in-Original dated 13.01.2025 at Annexure-A passed by respondent is hereby set aside.
iii) The matter is remitted back for reconsideration afresh by respondent after providing sufficient and HC-KAR NC: 2025:KHC:40496 reasonable opportunity to the petitioner and in accordance with law.
iv) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE
MPK CT:bms List No.: 2 Sl No.: 33
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.