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PREMIER SALES PROMOTION PVT LIMITED vs. THE UNION OF INDIA
(Karnataka High Court)

Hon'ble Judges:

P.S. DINESH
T.G. SHIVASHANKARE GOWDA
Pet. Counsel
G. Shivadass
Nagaraja
Res. Counsel
Jeevan J. Neeralgi

Petitioner / Applicant

PREMIER SALES PROMOTION PVT LIMITED

Respondent THE UNION OF INDIA
Court Karnataka High Court
State

Karnataka

Date Jan 16, 2023
Order No.

WRIT PETITION NO. 5569 OF 2022 (T-RES)

Citation

2023(1) TAXREPLY 6942
Original Order
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ORDER

ORDER This Writ Petition is presented with the following prayers: (i) quash the Order number KAR/AAAR/11/2021-22 dated December 22, 2021 passed by the Karnataka Appellate Authority for Advance Ruling; (ii) issue a suitable writ, order or direction as this Hon'ble Court may deem fit and proper to the Respondents to make suitable provisions in reference to the underlying subject of this writ; (iii) to pass such other orders, directions and writs as this Hon'ble High Court may deem fit in the facts and circumstances of the case, and in the interests of Justice, including the costs of this writ petition. 2. Heard Shri. G. Shivadass, learned Senior Advocate for the assessee and Shri. Jeevan J. Neeralgi, learned AGA for the Revenue. 3. Briefly stated the facts of the case are, assessee is a registered Company [registered under the Companies Act, 1956] engaged in the transactions of procuring Pre-paid Payment Instruments of Gift Vouchers, Cash....

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