M/S Murudeswar Ceramics LTD vs. Union Of INDIA
Held
The Court set aside the impugned Order-in-Original and remitted the matter back for reconsideration. The proceedings are to be treated under Section 73 of the CGST Act, allowing the petitioner to avail the benefit of the Amnesty Scheme.
Facts
The petitioner sought to declare Section 146 of the Finance (No. 2) Act, 2024 and a related notification void, as they extended waiver of interest and penalty only to notices under Section 73 of the CGST Act. The petitioner also sought to quash a show cause notice and consequential order issued under Section 74.
Key Issues
Whether the benefit of the Amnesty Scheme, as extended by Section 146 of the Finance (No. 2) Act, 2024, should be applied to proceedings initiated under Section 74 of the CGST Act. The petitioner's right to avail the Amnesty Scheme.
Sections Cited
Section 146, Section 73, Section 74, Section 128A, Section 73(9)
AI-generated summary — verify with the full judgment below
- 1 -
NC: 2025:KHC:16837 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 34854 OF 2024 (T-RES) BETWEEN:
M/S MURUDESWAR CERAMICS LTD., REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR, (A PUBLIC LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) SRI. SATISH R. SHETTY, AGED 62 YEARS, 7TH FLOOR, NAVEEN COMPLEX, NO.14, MG ROAD, BANGALORE – 560 001. …PETITIONER (BY SRI. HANJER RAGHAVENDRA BASAVARAJ, ADVOCATE)
AND:
UNION OF INDIA REPRESENTED BY ITS SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE, NORTH BLOCK,
RASHTRAPATI BHAWAN,
DEFENCE HEAD QUARTERS,
NEW DELHI – 110 001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOM, REPRESENTED BY ITS CHAIRMAN,
HAVING ITS OFFICE AT NORTH BLOCK,
RASHTRAPATI BHAWAN,
DEFENCE HEADQUARTERS,
NEW DELHI – 110 001. CHANDANA B M Location: High Court of Karnataka NC: 2025:KHC:16837
THE PRINCIPAL COMMISSIONER CE
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.