M/S Dlf Projects Limited vs. State Of Karnataka
Held
The Court held that the respondent was estopped from rectifying the order after unequivocally granting the benefit of the Karasamadhana Scheme. The impugned rectification proceedings and order were illegal and arbitrary.
Facts
The petitioner sought to quash a rectification order and consequential demand notice related to input tax credit. The petitioner had previously been granted waiver of penalty and interest under the Karasamadhana Scheme, 2019.
Key Issues
Whether the respondent could rectify a previous order after granting benefits under a waiver scheme? Whether the rectification order was arbitrary and illegal?
Sections Cited
Section 39, Section 69(1)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
NO.DCCT(A)-5.1/DGSTO.5/VAT(2011- 12)/2022-23 T.NO.-287/22-23 DATED 29.10.2022 AND THE CONSEQUENTIAL DEMAND
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