M/S Karthik Agro Industries Private Limited vs. Union Of INDIA
Held
The High Court held that the writ petition was premature as the petitioner should await the final order on their reply to the show cause notice. The Court did not express any opinion on the merits of the petitioner's claim.
Facts
The petitioner received a show cause notice under Section 73 of the GST Act and a subsequent notice to show cause. The petitioner had replied to the show cause notice and questioned a finding within it before the High Court.
Key Issues
Whether a writ petition challenging a show cause notice is maintainable before the final adjudication order is passed. The issue of levying GST on un-denatured extra neutral alcohol was also raised.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:13358 WP No. 105512 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 17TH DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 105512 OF 2023 (T-RES)
BETWEEN:
M/S. KARTHIK AGRO INDUSTRIES PRIVATE LIMITED, (A PRIVATE LIMITED COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) REPRESENTED BY ITS EXECUTIVE DIRECTOR, SRI. KARTHIK L. MASHYAL, WALI BUILDING, BADAMI ROAD, BEHIND RAILWAY STATION, BAGALKOT- 587101. …PETITIONER (BY SRI. RAGHAVENDRA B. HANJER, ADVOCATE)
AND:
UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK RASHTRAPATI BHAWAN, DEFENCE HEAD QUARTERS, NEW DELHI-110001. 2. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, HAVING ITS OFFICE AT NORTH BLOCK, RASHTRAPATI BHAWAN, DEFENCE HEAD QUARTERS, NEW DELHI-110001. 3. THE GOODS AND SERVICE TAX COUNCIL 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110001, REPRESENTED BY ITS CHAIRMAN.
STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, MINISTRY OF REVENUE, VIDHA
The judgment continues below.
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