M/S Touchstone Enterprises PVT LTD vs. The Assistant Commissioner Of Central Tax
Held
The Court disposed of the writ petition, granting the petitioner four weeks to reply to the show cause notice. The respondent authorities are directed to consider the reply and relevant judgments before taking further action.
Facts
The petitioner deals in gift vouchers, neither charging GST at the time of sale nor claiming input tax credit. GST is paid by the actual supplier at the time of voucher redemption. The petitioner received a show cause notice for financial years 2018-19 to 2022-23.
Key Issues
Whether the petitioner is liable to pay GST on the sale of gift vouchers when GST is paid by the actual supplier at the time of redemption. The validity of the show cause notice issued to the petitioner.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:47435 WP No. 30820 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 30820 OF 2024 (T-RES) BETWEEN:
M/S TOUCHSTONE ENTERPRISES PVT.LTD., A PRIVATE LIMITED COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, 15/16, GROUND FLOOR, 4TH CROSS, IST BLOCK, JAYANAGAR, BENGALURU-560 011 REPRESENTED BY ITS DIRECTOR, SRI. SHRIKANT ACHARYA G, AGED ABOUT 41 YEARS, S/O GOVINTHOTA VASUDEVA ACHARYA, R/O B 83, BYSANI SKYWAY, JAYANAGAR 3RD BLOCK, BENGALURU-560 011 …PETITIONER (BY SRI. THIRUMALESH M., ADVOCATE) AND:
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-03, BANGALORE SOUTH COMMISSIONERATE, 2ND FLOOR, BMTC-TTMC KANAKAPURA ROAD, BANASHANKARI, BENGALURU-560 070 …RESPONDENT (BY SRI. JEEVAN J NEERALGI, ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO i) QUASH THE SHOW CAUSE NOTICE DATED 23/04/2024 BEARING FILE NO. GEXCOM/SOR/2999/2024-CGST-RANGE-DSD3-DIV-SD-3- K HEMA Location: High Court of Karnatak
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