M/S Apkon Ventures Private Limited vs. Additional Commissioner Of Central Tax
Held
The Court noted that the petitioner had an alternative remedy under Section 107 of the CGST Act. However, it found the issuance of a single notice for multiple financial years to be erroneous.
Facts
The petitioner challenged a show cause notice and subsequent orders passed under GST laws. The petitioner argued that a single notice was issued for short payment of GST across three financial years, which was erroneous.
Key Issues
Whether a single show cause notice can be issued for short payment of GST across multiple financial years. Whether the petitioner has an alternative efficacious remedy.
Sections Cited
Section 74(9), Section 73(9), Section 107
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:50985 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 32460 OF 2024 (T-RES) BETWEEN:
M/S. APKON VENTURES PRIVATE LIMITED, A COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1950 HAVING ITS OFICE AT GARDEN HOUSE, GARDEN ROAD, TUMKUR-572 101. (REP BY ITS DIRECTOR, SMT. ASHA PRASANNA KUMAR) …PETITIONER (BY SRI. NAVEEN G.S., ADVOCATE) AND:
ADDITIONAL COMMISSIONER OF CENTRAL TAX, BENGALURU NORTH-WEST COMMISSIONERATE, IT FLOOR, SHIVAJINAGAR, BENGALURU-560 001. 2. THE JOINT COMMISSIONER (AUDIT-2), OFFICE OF THE COMMISSIONER OF CENTRAL TAX (AUDIT), BENGALURU AUDIT-II, JSS TOWERS, 100 FEET RING ROAD, BANASHANKARI III STAGE, BENGALURU-560 085. K HEMA Location: High Court of Karnataka NC: 2024:KHC:50985
THE ASST. COMMISSIONER, CIRCLE-V, AUDIT-II COMMISSIONERATE, OFFICE OF THE COMMISSIONER OF CENTRAL TAX (AUDIT), BENGALURU AUDIT-II, JSS TOWERS, 100 FEET RI
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