M/S. Sri Muthuraya Swamy Stone Crusher vs. Union Of INDIA
Held
The Court held that the issued notice was merely an intimation under Section 73(5) of the CGST Act and not an adjudication order. The petitioner has the liberty to reply to the intimation, which the authorities are bound to consider.
Facts
The petitioner, a stone crusher unit, received an intimation in Form GST DRC-01A under Section 73(5) of the CGST Act. Aggrieved by this intimation, the petitioner filed a writ petition before the High Court.
Key Issues
Whether a writ petition is maintainable against an intimation notice issued under Section 73(5) of the CGST Act before adjudication.
Sections Cited
Section 73(5)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:53028 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 31817 OF 2024 (T-RES) BETWEEN:
M/S. SRI MUTHURAYA SWAMY STONE CRUSHER A PARTNERSHIP FIRM UNDER THE INDIAN PARTNERSHIP ACT 1932 OFFICE AT NO.29/P1, HULUVENAHALLI VILLAGE, TAVAREKERE HOBLI, BENGALURU SOUTH TALUK, BENGALURU URBAN DISTRICT 562 130 REPRESENTED BY ITS PARTNER SRI H.N.MADHU KUMAR S/O LATE NANJUNDAPPA, AGED ABOUT 38 YEARS. …PETITIONER (BY SRI BHAT GANAPATHY NARAYAN, ADVOCATE) AND:
UNION OF INDIA MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY NORTH BLOCK, NEW DELHI-110001. 2. THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, DR. B.R. AMBEDKAR VIDHI, BENGALURU - 560001 K HEMA Location: High Court of Karnataka NC: 2024:KHC:53028
THE DEPUTY COMMISSIONER OF COMMERCIAL TAX OFFICER (AUDIT)-6.4, DGSTO-6, KIADB BUILDING, 3RD FLOOR, 14TH CROSS, 4TH PHASE, PEENYA 2ND STA
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