M/S Eternity Projects vs. The Deputy Commissioner Of Commercial Taxes (Audit)-3.2
Held
The Court set aside the impugned orders and restored the GST registration, remanding the matter back to the stage of show cause notice. This was done to meet the interest of justice, despite the petitioner's responsibility to maintain a functional email ID.
Facts
The petitioner's GST registration was cancelled and tax demands were raised for non-filing of returns. The petitioner claims they did not receive the show cause notices as their registered email ID was not functioning.
Key Issues
Whether the cancellation of GST registration and tax demands are valid when the assessee claims non-receipt of show cause notices due to a non-functioning registered email ID.
Sections Cited
Section 73(9)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:46647 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 30307 OF 2024 (T-RES) BETWEEN:
M/S ETERNITY PROJECTS A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT 1932, HAVING OFFICE AT NO.75/757, VASAVI, I FLOOR, 10TH MAIN, 4 TH BLOCK, JAYANAGAR, BANGALORE-560 011. REP. BY ITS MANAGING PARTNER SRI. K.VIJAYA PRASAD REDDY, S/O SRI. VEERA REDDY, AGED ABOUT 47 YEARS.
…PETITIONER (BY SRI. VANI H., ADVOCATE)
AND:
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.2, ROOM NO.217, II FLOOR, BMTC BUILDING, SHANTINAGAR, DGSTO-03, BANGALORE-560 027. 2. THE STATE OF KARNATAKA, DEPARTMENT OF FINANCE, BY ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE-560 001. 3. THE ASSISTANT COMMMISSIONER OF COMMERICAL TAXES, DVO-3, 1ST FLOOR, BMTC BUILDING, CHAITHANYA K Location: High Court of Karnataka NC: 2024:KHC:46647 JAYANAGAR, 4TH BLOCK, BENGALURU-56
The judgment continues below.
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