M/S Appario Retail Private Limited vs. Deputy Commissioner
Held
The Court held that the show cause notice was issued without properly considering the petitioner's submissions filed in response to an earlier intimation. The Court quashed the notice but allowed the authorities to issue a fresh notice after examining the petitioner's submissions.
Facts
The petitioner challenged a show cause notice issued under GST law concerning alleged short declaration of outward supply and excess claim of Input Tax Credit (ITC). The petitioner argued that the transactional value, which is the price actually paid, should be the basis for computation, not a presumptive addition.
Key Issues
Whether the authorities properly considered the petitioner's submissions regarding transactional value before issuing a show cause notice, and if the computation of taxable value was in accordance with Section 15 of the CGST Act.
Sections Cited
Section 15, Section 73, Section 17(5)(h), Section 50, Section 122(2)(a), Rule 142(1A), Rule 142(2A)
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC:43156 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25564 OF 2023 (T-RES) BETWEEN:
M/S APPARIO RETAIL PRIVATE LIMITED HAVING REGISTERED OFFICE AT S-405, (LGF)GREARTER KAILASH-II NEW DELHI-110048 AND CORPORATE OFFICE AT 1 SHOBHA MUNICIPAL NO. 50 5TH AND 6TH FLOOR, ST MARKS ROAD, BANGALORE-560001. COMAPANY REGISTERED UNDER COMPANIES ACT 1956 REPRESENTED BY KANAGARAJ, HEAD OF TAX, RESIDING AT NO. 26/3, 2ND CROSS ROAD, CAMBRIDGE LAYOUT ULSOOR, BANGALORE-560008. …PETITIONER (BY SRI. G. SHIVADASS., SENIOR ADVOCATE FOR SRI. PRASHANTH SABRISH SHIVADASS, ADVOCATE)
AND:
DEPUTY COMMISSIONER COMMERCIAL TAXES (AUDIT)1.7 DGSTO-1, 3RD FLOOR, TTMC BMTC BUILDING, ANAND N Location: HIGH COURT OF KARNATAKA NC: 2023:KHC:43156 YESHWANTHPUR, BENGALURU-560022. 2. ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES ENFORCEMENT SOUTH ZONE, 3RD FLOOR, B BLOCK, VTK-2, RAJENDRANAGAR, KORMANGAL,
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