Mr. Rafeek vs. The Commercial Tax Officer (Aduti)2.3
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Cause title — parties, addresses and appearances
ORAL ORDER Heard learned High Court Government Pleader for respondents. In this petition, the petitioner seeks the following releifs: Issue writ of certiorari or writ in the nature of certiorari quashing the following: A. Form GST DRC-01A, Intimation of Tax ascertained as being payable under Section 74(5) of the KGST Act, 2017 /7/20224 bearing No.DGSTO-2/CTO/(A)(2,3/GST.18- 19/ADJ.74/2024-25 issued by Commercial Tax NC: 2025:KHC:13776 Officer (Audit) - 2.3, DGSTO-1, Bangalore-98 for period April 2018 to March 2019 - Annexure-E. B. Form GST-DRC-01A intimation of tax ascertained as being payable under Section 74(5) of the Act dated 25.07.2024 bearing Ref No.ZD2907240865015 for period April 2018 to March 19 - Annexure-E1. C. Show cause notice issued under Section 74(1) of the KGST Act, 2017 read with Section 74(9) and Section 50 of the Act and read with Rule 142 of the KGST Rules, 2017 and concurrent provisions of the CGST /IGST Act, 2017 and GST (compensation to states) Act, 2017 for the tax period 2018-19 dated 6/3/2025 issued by the Commercial Tax Officer (Audit) - 2.3, DGSTO, Bangalore bearing No.DGSTO / (CTO)(A) - 2.3 / GST.18 -19/SCN.74/2024-25 Annexure-G.
In addition to various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the impugned proceedings pursuant to the impugned Annexure-E, E1 and G are illegal, arbitrary and without juri iction or NC: 2025:KHC:13776 authority of law and the same deserve to be quashed especially when the provision of Section 74 are not applicable to the facts of the instant case.
Per contra, learned High Court Government Pleader submits that though the respondents purported to invoke Section 74 of KGST Act, 2007, the present petition may be disposed of permitting the respondents to convert the proceedings from Section 74 of the KGST Act into proceedings under Section 73 of the KGST Act and by reserving liberty in favour of the petitioner to make a request to avail the benefit of the Amnesty Scheme pursuant to Section 128A of the KGST Act and the present petition may be disposed of accordingly.
In view of the aforesaid facts and circumstances and submissions made by both sides, I deem it just and appropriate to dispose of this petition by treating the impugned proceedings comprising of Annexure-E, E1 and G as proceedings under Section 73 of the KGST Act instead of Section 74 of the KGST Act and by issuing NC: 2025:KHC:13776 further directions in this regard. In the result, I pass the following: O R D E R (i) Petition is hereby disposed of. The proceedings initiated by the respondents under Section 74 of the KGST Act vide Annexures-E, E1 and G are treated as proceedings under Section 73 of the KGST Act. (ii) Liberty is reserved in favour of the petitioners to submit reply documents etc to the aforesaid notices and the respondents are hereby directed to consider the same and proceed further after providing sufficient and reasonable opportunity. (iii) The petitioner shall appear before the respondent No.1 on 15.04.2025. (iv) Liberty is also reserved in favour of the petitioner to file an application for availing the benefit of the Amnesty scheme under Section 128A of the KGST Act and if such a request / application is made, the NC: 2025:KHC:13776 concerned respondent shall consider the same and proceed further in accordance with law. (S.R.KRISHNA KUMAR) JUDGE SS List No.: 1 Sl No.: 38 CT: BHK
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.