Basawraj Sharnappa Kori vs. The Assistant Commissioner And Anr
Held
The Court set aside the impugned order and remitted the matter back to the respondents. The petitioner was granted one more opportunity to produce relevant documents to substantiate their claim.
Facts
The petitioner sought to quash an Order-in-Original demanding GST on royalty payments. The petitioner claimed royalty was paid to a private contractor and not the government, but could not produce supporting documents due to bona fide reasons.
Key Issues
Whether the petitioner should be granted another opportunity to produce documents to support their claim regarding royalty payments, despite the availability of an alternative remedy.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-K:9285 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 5TH DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 201997 OF 2024 (T-RES)
BETWEEN:
BASAWRAJ SHARNAPPA KORI AN INDIVIDUAL S/O LATE SHARANAPPA KORI, AGE: 53 YEARS, OCC: HAVING OFFICE AT H.NO. 8-6-38/A, J.P. NAGAR, BIDAR-585401 …PETITIONER
(BY SRI AMRESH S. ROJA & SRI PRADYUMNA G.H., ADVS.)
AND:
THE ASSISTANT COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KALABURAGI DIVISION, BEHIND DOORDARSHAN KENDRA, KAPNOOR, KALABURAGI-585104
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, BALLARI AUDIT CIRCLE, 2ND FLOOR, MODI CHAMBER, 2ND CROSS GANDHINAGAR, BALLARI-583103 …RESPONDENTS (BY SRI GIRISH HULIMANI, ADV.) LUCYGRACE Location: HIGH COURT OF KARNATAKA NC: 2024:KHC-K:9285 THIS WRIT IS PETITION FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH THE IMPUGNED ORDER-IN-OR
The judgment continues below.
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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.