M/S Sri Muthuraya Swamy Stone Crusher vs. Union Of INDIA
Held
The Court held that the issued document was merely an intimation and not an adjudication order. The petitioner has the liberty to reply to the intimation, which the authorities must consider.
Facts
The petitioner, a stone crusher unit, received an intimation under Section 73(5) of the CGST Act. Aggrieved by this intimation, the petitioner filed a writ petition seeking to quash it.
Key Issues
Whether a writ petition is maintainable against a show cause notice/intimation before adjudication. Whether the petitioner should be allowed to reply to the intimation.
Sections Cited
Section 73(5)
AI-generated summary — verify with the full judgment below
- 1 -
NC: 2024:KHC:53023 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. 31754 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
THE STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, DR.B.R.AMBEDKAR VIDHI, BENGALURU - 560 001 K HEMA Location: High Court of Karnataka NC: 2024:KHC:53023
THE DEPUTY COMMISSIONER OF COMMERCIAL TAX OFFICER (AUDIT) - 6.4, DGSTO-6 K I A D B BUILDING 3RD FLOOR, 14TH CROSS, 4TH PHASE PEENYA 2N
The judgment continues below.
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