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APOORVA CONSTRUCTION CO. vs. COMMERCIAL TAX OFFICER & OTHERS
(Karnataka High Court)

Hon'ble Judges:

M.I.ARUN
Pet. Counsel
Shreehari
Res. Counsel
Jyoti M. Maradi

Petitioner / Applicant

APOORVA CONSTRUCTION CO.
Respondent COMMERCIAL TAX OFFICER & OTHERS
Court Karnataka High Court
State

Karnataka

Date Dec 10, 2024
Order No.

WP No. 32542 of 2024

Citation

2024(12) TAXREPLY 12335
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ORDER

ORAL ORDER 1. A show cause notice under Section 73(1) of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 has been issued to the petitioner for the financial years 2019-20 and 2020-21. On the ground that respondents ought to have issued separate show cause notice for two separate years as they constitute difference cause of action, present writ petition is filed. 2. It is seen that the petitioner is having an alternative and efficacious remedy under Section 107 of the Central Goods and Services Tax Act, 2017. However, it is seen that single notice has been issued to the petitioner in respect of short payment of GST in respect of two financial years, which is erroneous. 2. For the aforementioned reasons, the writ petition is hereby dismissed reserving liberty to the petitioner to approach appropriate appellate authority in the manner known to law, and if an appeal were to be filed, the petitioner would be entitled to the benefit of S....

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