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HUIDA SANITARY WARE INDIA (P) LIMITED vs. THE DEPUTY COMMISSIONER OF CENTRAL TAX (AE) GST BENGALURU & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
Veena. J. Kamatha
Kamath And Kamath
Res. Counsel
Jeevan. J. Neeralagi

Petitioner / Applicant

HUIDA SANITARY WARE INDIA (P) LIMITED
Respondent THE DEPUTY COMMISSIONER OF CENTRAL TAX (AE) GST BENGALURU & OTHERS
Court Karnataka High Court
State

Karnataka

Date Sep 19, 2024
Order No.

WRIT PETITION NO. 14068 OF 2023 (T-RES)

Citation

2024(9) TAXREPLY 11121
Original Order
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ORDER

ORAL ORDER In this petition, petitioner seeks the following reliefs: a) Set aside / quash the impugned show cause notice dated 15.09.2022 issued by the 1st respondent under section 122 of the GST Act in SCN No. 06/2022-23/GST/AE-1 (DIN-20220957YU00006176C6 2530) as per Annexure-C by issuing a Writ of Certiorari or any other order or writ in the nature of a Writ of Certiorari and consequently quash the entire proceedings. b) To grant any other relief/(s) this Hon'ble Court deems fit and proper in the facts and circumstances of the case. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record will indicate that on 11.08.2020, Karnataka State GST Authorities initiated proceedings by invoking Section 70 of the KGST Act against the petitioner, which ultimately culminated in the adjudication order dated 09.11.2022 under Section 73 (1) of the KGST Act. In the meanw....

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