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SREE BALAJI PAKAGING INDUSTRY vs. UNION OF INDIA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S. R. KRISHNA KUMAR
Pet. Counsel
Hanjer Raghavendra Basavaraj
Res. Counsel
Madanan Pillai
Aravind V. Chavan

Petitioner / Applicant

SREE BALAJI PAKAGING INDUSTRY

Respondent UNION OF INDIA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Mar 28, 2025
Order No.

WRIT PETITION NO. 6425 OF 2025 (T-RES)

Citation

2025(3) TAXREPLY 12826
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ORDER

ORDER In this petition, the petitioner seeks the following reliefs: “a) Issue a writ or order or direction in the nature of any writ declaring that Section 146 of the Finance (No.2) Act, 2024 (Annexure-‘A’) and Notification No.21/2024 – Central Tax dated 08.10.2024 (Annexure-‘B’) issued by the 1st Respondent in extending the benefit of waiver of interest and penalty only to notices issued under Section 73 of the Central Goods and Service Tax Act, 2017 are ab initio void, illegal and ultra vires the constitution; and thereby, b) Issue a writ, order or direction in the nature of Certiorari by quashing the impugned Show Cause Notice (GST) bearing SCN No. 96/2021-22 (CTA-1)/AC (DIN- 20210857TD0000332103) dated 18-08-2021 issued by the 4th Respondent (Annexure- 'C') and consequential impugned Order-In-Original bearing Sl.No. 195/2024-25 SD9 (DIN- 20241057YV000000D0DC) dated 28.10.2024 in FORM GST DRC-07 passed by the 5th Respondent ....

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