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SMITH INDIA WATER PRODUCTS PVT. LTD. vs. STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

KRISHNA KUMAR
Pet. Counsel
Ravi Raghavan
Sneha Philip
Res. Counsel
K Hemakumar

Petitioner / Applicant

SMITH INDIA WATER PRODUCTS PVT. LTD.
Respondent STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Aug 20, 2024
Order No.

WRIT PETITION NO. 7227 OF 2023 (T-RES)

Citation

2024(8) TAXREPLY 10663
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ORDER

ORAL ORDER In this petition, petitioner seeks the following reliefs: “a) Issue a writ in the nature of Certiorari or any other appropriate writ or order or direction quashing the impugned Show Cause Notice No. DCCT/AUDIT/GST/73/2022-23 T.No.490 dated 04.02.2023 issued by Respondent No. 3 at Annexure-A proposing to demand and recover total IGST amounting to Rs. 4,12,17,787/- along with interest and penalty for the period July 2017 to March 2018; b) Hold that the levy of GST on the activity of holding equity capital by the Holding Companies in the Petitioner company and on the ECB received by the Petitioner from AOSH is illegal and without jurisdiction; c) Pass such further order(s) and other reliefs as the nature and circumstances of the case may require.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition....

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