M/S. Bansal Aradhya Steel PVT LTD. vs. Office Of Deputy Commissioner Of Commercial Tax

Held

The Court noted a memo dated December 6, 2023, filed by the petitioner. Based on this memo, the writ petition was dismissed as withdrawn. No specific findings were made on the merits of the show cause notices or the arguments presented by the petitioner. The operative direction was solely to dismiss the petition as withdrawn. No issues were expressly left undecided, as the matter was disposed of on a procedural basis.

Facts

M/s. Bansal Aradhya Steel Pvt Ltd. (formerly Aradhya Steel Pvt. Ltd.) filed a writ petition before the High Court of Karnataka challenging show cause notices and a corrigendum show cause notice issued by the Deputy Commissioner of Commercial Tax, Audit-2, Davanagere. These notices pertained to the period prior to the approval of a resolution plan on August 24, 2020, under the Corporate Insolvency Resolution Process (CIRP). The petitioner sought to quash these notices, arguing they were illegal, arbitrary, and devoid of merit, specifically concerning dues from the period before the resolution plan's approval.

Key Issues

1. Whether the show cause notices and corrigendum show cause notice issued by the respondent, pertaining to the period prior to the approval of the resolution plan on August 24, 2020, are illegal, arbitrary, and devoid of merit, as contended by the petitioner? The petitioner argued that the notices were unsustainable and sought their quashing. The respondent's arguments were not recorded in the judgment.