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KESAR COLOUR CHEM INDUSTRIES vs. THE INTELLIGENCE OFFICER BANGALORE
(Karnataka High Court)

Hon'ble Judges:

S SUNIL DUTT YADAV
Pet. Counsel
Nikita Badheka
Parth Badheka
Pradeep Kumar
Res. Counsel
Jeevan J. Neeralgi

Petitioner / Applicant

KESAR COLOUR CHEM INDUSTRIES
Respondent THE INTELLIGENCE OFFICER BANGALORE
Court Karnataka High Court
State

Karnataka

Date Sep 26, 2024
Order No.

WRIT PETITION NO. 17853 OF 2021 (T-RES)

Citation

2024(9) TAXREPLY 11196
Original Order
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ORDER

C.A.V. ORDER (PER: HON'BLE MR JUSTICE S SUNIL DUTT YADAV) The petitioner has called in question the correctness and legality of, Investigation carried out under Section 67 of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’); the validity of the summons to the witness dated 31.07.2021; declaration that the recoveries to the tune of Rs.2.50 crores “extracted coercively” from the petitioner by the respondents on 31.07.2021 vide Payment Challan in Form GST PMT–06 Payment Challan; recovery at the office of respondent Nos. 1 and 2 on 03.08.2021 while responding to the summons under Section 70 of the CGST Act as abuse of power declaring that the recovery of Rs.2.50 crores under Section 74 (5) of CGST Act as being illegal; to quash the statements coercively taken by the respondents from the petitioner as being illegal; pending investigation direct that there should be no further recovery; direction to the respondents to furnish co....

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