M/S. Cognizant Technology vs. State Of Karnataka

WP/11471/2020HC KarnatakaGSTCNR KAHC01029070202017 November 2020Bench: B M SHYAM PRASAD6 pages

For Petitioner: SRI. RAVI RAGHAVAN., ADVOCATE (VCFor Respondent: SRI.HEMA KUMAR, HCGP

AI SummaryPartly Allowed

Held

The Court held that the re-assessment order was passed in violation of the principles of natural justice. The petitioner was not given a proper opportunity to respond to the proposition notice.

Facts

The petitioner received a proposition notice for re-assessment under the KVAT Act but could not respond due to the COVID-19 lockdown. The re-assessment order was passed without considering the petitioner's response, and a subsequent rectification request was rejected.

Key Issues

Whether the re-assessment order was passed in violation of principles of natural justice due to the petitioner's inability to respond during the lockdown. Whether the rectification request was wrongly rejected.

Sections Cited

Section 39(1), Section 36(1), Section 72(2), Rule 57, Section 69, Section 62

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER 2020 BEFORE THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD WRIT PETITION NO.11471/2020 (T/RES) BETWEEN : M/S. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED MANYATA EMBASSY BUSINESS PARK BLOCK F2 OUTER RING ROAD RACHENAHALLI BENGALURU – 560 045 (REPRESENTED BY R GOPAKUMAR ASSOCIATE DIRECTOR). ... PETITIONER (BY SRI. RAVI RAGHAVAN., ADVOCATE (VC)) AND : 1. STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA BENGALURU – 560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES VANIJYA THERIGE KARYALAYA GANDHINAGAR BENGALURU - 560 009. 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT) 5 .7 2 DGSTO-05, KORAMANGALA BENGALURU – 560 047. ... RESPONDENTS (BY SRI.HEMA KUMAR, HCGP) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION, IN THE NATURE OF WRIT, QUASHING THE RE- ASSESSMENT

DATED 17.08.2020 AND THE CONSEQUENTIAL DEMAND NOTICE AT ANNEXURE-A1 READ WITH ENDORSEMENT NO. ACCT (A

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Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.