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ALBATROSS BUILDERS AND DEVELOPERS LLP vs. ASSISTANT COMMISSIONER OF CENTRAL TAX (A.E) , BENGALURU.
(Karnataka High Court)

Hon'ble Judges:

M.I. ARUN
Pet. Counsel
Shankare Gowda M.n
Res. Counsel
Aravind Chavan

Petitioner / Applicant

ALBATROSS BUILDERS AND DEVELOPERS LLP
Respondent ASSISTANT COMMISSIONER OF CENTRAL TAX (A.E) , BENGALURU.
Court Karnataka High Court
State

Karnataka

Date Nov 14, 2024
Order No.

WRIT PETITION NO. 23731 OF 2024 (T-RES)

Citation

2024(11) TAXREPLY 11822
Original Order
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ORDER

ORAL ORDER 1. Aggrieved by the show cause notice dated 22.07.2024, bearing F.No. GEXCOM/AE/INV/GST/6032/ 2022-AE-O/o COMMR-CGST-BENGALURU(S), issued by the respondent vide Annexure-A to the writ petition and the summary of show cause notice dated 03.08.2024, Reference No. ZD290824012414G, issued by the respondent vide Annexure-B to the writ petition under Section 74 of the Central Goods and Services Tax Act, 2017, the present writ petition is filed. 2. The petitioner is registered under the provisions of the Central Goods and Services Tax, 2017 and Karnataka Goods and Services Tax Act, 2017 and it is involved in the restaurant business. On the ground that the petitioner has availed erroneous Input Tax Credit for the period from January-2018 to August-2022, the aforementioned show cause notice and the summary of show cause notice have been issued. Aggrieved by the same, the present writ petition is filed. 3. The case of the petitioner is that the respondent could not have....

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