Atlantis Builders INDIA Private Limited vs. Union Of INDIA
Held
The Court, adopting a justice-oriented approach, decided to provide the petitioner with another opportunity. The impugned order was set aside, and the matter was remitted back for fresh consideration.
Facts
The petitioner failed to submit a reply to a show-cause notice due to bonafide reasons and unavoidable circumstances. Consequently, an order was passed confirming a demand for tax, interest, and penalty.
Key Issues
Whether the petitioner should be granted another opportunity to contest the proceedings due to bonafide reasons for not submitting a reply to the show-cause notice.
Sections Cited
Section 74(1), Section 74
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54642 WP No. 38312 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.38312 OF 2025 (T-RES) BETWEEN:
ATLANTIS BUILDERS INDIA PRIVATE LIMITED A COMPANY REGISTERED UNDER COMPANIES ACT, OFFICE AT NO.309, 15TH CROSS, 100FT ROAD, J.P.NAGAR, 5TH PHASE, BENGALURU- 560 078. REP BY ITS AUTHORIZED REPRESENTATIVE, MR. R KUSHWANTH S/O KOLAGONDANAHALLI VEERABHADRASHETTY RAJASHEKARAIAN, AGED ABOUT 32 YEARS, HAVING OFFICE AT NO.50, OPP PETROL BUNK, MUNESHWARANAGAR KADRENAHALLI SUBRAMANYAPURAM BENGALURU 560 061. …PETITIONER (BY SRI. SKANDA KUMAR, ADVOCATE) AND:
UNION OF INDIA MINISTRY OF CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
(CBIC) OFFICE AT CENTRAL
REVENUES BUILDING, I.P. ESTATE,
NEW DELHI – 110 109. 2. ASSISTANT COMMISSIONER OF CENTRAL TAX, SOUTH DIVISION-6 OFFICE AT,
2ND FLOOR, BMTC BUILDING,
KANAKAPURA ROAD,
BANASHANKARI,
BENGALURU-560 010. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE)
Digitally signed b
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