M/S Apoorva Construction Co. vs. Commercial Tax Officer
Held
The Court found that issuing a single notice for two distinct financial years was erroneous. However, it also noted the availability of an alternative remedy.
Facts
The petitioner received a single show cause notice for short payment of GST covering two separate financial years. The petitioner contended that separate notices should have been issued for each year.
Key Issues
Whether a single show cause notice can be issued for short payment of GST across multiple financial years. Whether the alternative remedy under Section 107 is efficacious.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:50984 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. 32542 OF 2024 (T-RES) BETWEEN:
M/S APOORVA CONSTRUCTION CO., REPRESENTED BY ITS MANAGING PARTNER, SMT. S.G.SHAHSIKALA, C/O SHRI B.PALASHAIAH, AGED ABOUT 50 YEARS, REGISTERED ADDRESS: Pid 68786, GROUND FLOOR, 3RD MAIN ROAD, JAYANAGAR EAST, TUMKUR-572 102. R/W COMPANIES ACT 1956
…PETITIONER (BY SRI. SHREEHARI, ADVOCATE) AND:
COMMERCIAL TAX OFFICER, (VIGILANCE)-35, 5TH FLOOR, A BLOCK, VTK-2 BUILDING, KORAMANGALA, BENGALURU-560 047. 2. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-6.7, DGSTO-06, KIADB BUILDING, 3RD FLOOR, 14TH CROSS, K HEMA Location: High Court of Karnataka NC: 2024:KHC:50984 PEENYA II STAGE, BANGALORE-560 058. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT)-6.3 DGSTO-06, 3RD FLOOR, KIADB BUILDING, 14TH FLOOR, 2ND STAGE, PEENYA INDUSTRIAL AREA, BENGALURU-560 058. 4. JOINT COMMISSION
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