Dilip Kumar. S vs. State Of Karnataka
Held
The Court quashed the impugned show cause notice and restored the proceedings for reconsideration. The petitioner was directed to appear before the respondent on a specified date to avail the opportunity for hearing.
Facts
The petitioner challenged a show cause notice issued under Section 79(1)(c) of the GST Act, seeking to prevent recovery of alleged dues without a proper order. This followed a previous writ petition where the court directed no coercive steps until an opportunity for hearing was provided.
Key Issues
Whether the recovery proceedings were initiated without providing the petitioner with a due opportunity for hearing as previously directed by the Court. The issue also involved the validity of the show cause notice in light of the prior court order.
Sections Cited
Section 79(1)(c)
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC:46473 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF DECEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 27664 OF 2023 (T-RES) BETWEEN:
DILIP KUMAR. S S/O SHANKARLAL, AGED ABOUT 57 YEARS, PROPRIETOR, M/S VIJAYARAJ DILIPKUMAR, APMC YARD, CHICKMANGALORE 577101. …PETITIONER (BY SRI. K M SHIVAYOGISWAMY.,ADVOCATE) AND:
STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY, DEPARTMENT OF FINANCE, VIDHANASOUDHA, BANGALORE 560001. 2. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA COMMERCIAL TAXES BUILDINGS GANDHINAGAR, BANGALORE 560009. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-250 SUVARNA KARNATAKA VANIJYA TERIGE BHAVAN, NARASIMHA MURTHY VANAMALA Location: HIGH COURT OF KARNATAKA NC: 2023:KHC:46473 A BLOCK, 12TH CROSS, GOPALA GOWDA EXTENSION, SHIVAMOGGA 577001. 4. DEPUTY COMMISSIONER OF COMMERCIAL TAXES AUDIT MALNAD DIVISION SUVARNA KARNATAKA VANIJYA TERIGE BHAVAN, A BLOCK, 12TH CROSS, GOPALA GOWDA EXTENSION, SHIV
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