M/S Alblanc Private Limited vs. Assistant Commissioner Of Central Tax
Held
The Court set aside the impugned Order-in-Original and remitted the matter back to the respondent. The proceedings were to be treated as under Section 73 of the CGST Act, allowing the petitioner to avail the benefit of the Amnesty Scheme.
Facts
The petitioner sought to quash an Order-in-Original and related notices. The petitioner argued that proceedings initiated under Section 74 of the CGST Act should have been under Section 73, citing a previous High Court judgment in a similar case.
Key Issues
Whether proceedings initiated under Section 74 should be treated as under Section 73 to allow the benefit of an Amnesty Scheme.
Sections Cited
Section 73, Section 74, Section 128A
AI-generated summary — verify with the full judgment below
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NC: 2025:KHC:17589 WP No. 12074 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12074 OF 2025 (T-RES) BETWEEN:
M/S ALBLANC PRIVATE LIMITED., BENGALURU. AT NO. 88-A, KORMANAGALA INDUSTRIAL LAYOUT, BENGALURU – 560 095. (REPRESENTED BY ITS DIRECTOR SHRI. S LAKSHMINARAYAN, S/O K.L.V. SUBBIAH, AGED ABOUT 68 YEARS) …PETITIONER
(BY SRI. V. RAGHURAMAN, SENIOR ADVOCATE FOR SRI. RAGHAVENDRA C. R., ADVOCATE)
AND:
ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION 5, BENGALURU SOUTH COMMISSIONERATE, 6TH FLOOR, A WING, KENDRIYA SADAN, KORAMANGALA, BENGALURU – 560 034. …RESPONDENT
(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)
THIS W.P. IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO CALLING FOR THE RECORDS RELATING TO ORDER-IN-ORIGINAL REF. NO. 292/2024-2025 AC SD5, DATED 27.03.2025 ISSUED BY THE RESPONDENT NO.1, ENCLOSED AS ANNEXURE-A AND QUASH THE SAME, ALONG WITH CONSEQUENTIAL RELIEF AND PASS ANY OTHER WRIT, ORDER OR DIRECTION AS THIS HONBLE COURT MAY DEEM FIT AND PROPER IN THE FACT
The judgment continues below.
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