M/S Azad Coach Builders PVT LTD vs. The State Of Karnataka
Held
The petitioner's counsel filed a memo seeking to withdraw the writ petition. The Court granted permission for the withdrawal.
Facts
The petitioner sought to quash a reassessment order and consequential demand notice concerning the assessment period 2012-13. The primary contention was the disallowance of input tax credit.
Key Issues
The petitioner wished to challenge the disallowance of input tax credit in a reassessment order. The case was withdrawn before substantive arguments were made.
Sections Cited
KVAT Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2019 BEFORE: THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.52347/2019 (T – RES) BETWEEN: M/s AZAD COACH BUILDERS PVT. LTD., 27TH KM, MYSORE ROAD, SHESHAGIRIHALLI, BIDADI HOBLI, RAMANAGARA DISTRICT-562 109, REP. BY ITS MANAGING DIRECTOR, SRI CHARANJEET SINGH CHADHA, S/O G.S.CHADHA, AGED ABOUT 60 YEARS
…PETITIONER
(BY SRI SARAVAN, ADV. FOR SMT.SANDHYA D., ADV.)
AND: 1 . THE STATE OF KARNATAKA REP BY THE COMMISSIONER OF COMMERCIAL TAXES, AUDIT-2.1, VAT DIVISION (DV)-2, NO.642, PIONER PLAZA, KENCHENAHALLI MAIN ROAD, RAJARAJESHWARI NAGARA, NEAR GOPALAN MALL, BENGALURU-560 098. 2 . THE COMMERCIAL TAX OFFICER (AUDIT)-2.1, DGSTO-02, R.R. NAGARA, BENGALURU-560 098. 3 . M/s PERFECT PAINTS & COLOURS MANNU COMPLEX, NEAR K.R. PURAM RLY STATION, OLD MADRAS ROAD, DARGAH MOHALLA, BENGALURU-560 016. REP. BY ITS MANAGING DIRECTOR. …RESPONDENTS
(BY SRI T.K.VADMURTHY, AGA.)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE IMPUGNED REASSESSMENT ORDER PASSED BY TH
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.