M/S Sree Balaji Pakaging Industry vs. Union Of INDIA
Held
The Court set aside the impugned Order-in-Original and remitted the matter back to the respondent 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, excluding those under Section 74. The petitioner also sought to quash a show cause notice and order-in-original.
Key Issues
Whether the benefit of the Amnesty Scheme, as extended by Section 146 of the Finance (No. 2) Act, 2024 and Notification No. 21/2024, should be applied to proceedings initiated under Section 74 of the CGST Act, or if they should be treated as Section 73 proceedings.
Sections Cited
Section 146, Section 73, Section 74, Section 128A, Section 73(9)
AI-generated summary — verify with the full judgment below
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NC: 2025:KHC:13244 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 6425 OF 2025 (T-RES) BETWEEN:
M/S SREE BALAJI PAKAGING INDUSTRY, REPRESENTED BY ITS PROPRIETOR, MR MANJUNATH REDDY R 288, KACHANAYAKANAHALLI SUB LAYOUT, 1ST PHASE, BOMMASANDRA INDUSTRIAL AREA, JIGANI HOBLI, ANEKAL TALUK, BANGALORE- 560 099 …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
THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, HAVING ITS OFFICE AT NORTH BLOCK, RASHTRAPTI BHAWAN DEFENCE HEAD QUARTERS, NEW DELHI- 110 001 LEELAVATHI S R Location: High Court of Karnataka NC: 2025:KHC:13244
THE PRINCIPAL COMMISSIONER CENTRAL TAX BANGALORE SOUTH COMMISSIONERIATE, BMTC BUILDING, 1ST FLOOR, TTMC, BANASH
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