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THE UNION OF INDIA, THE STATE OF KARNATAKA, THE SUPERINTENDENT OFFICE OF CENTRAL G.S.T vs. LC INFRA PROJECTS PVT., LTD., (FORMERLY KNOWN AS LAXMI CONSTRUCTIONS)
(Karnataka High Court)

Hon'ble Judges:

ABHAY S.OKA
ASHOK S.KINAGI
Pet. Counsel
Neeralgi
Jeevanbabu Jagadish
Res. Counsel
Na

Petitioner / Applicant

THE UNION OF INDIA, THE STATE OF KARNATAKA, THE SUPERINTENDENT OFFICE OF CENTRAL G.S.T
Respondent LC INFRA PROJECTS PVT., LTD., (FORMERLY KNOWN AS LAXMI CONSTRUCTIONS)
Court Karnataka High Court
State

Karnataka

Date Mar 3, 2020
Order No.

Writ Appeal No. 188 of 2020 (T-Res)

Citation

2020(3) TAXREPLY 1619
Original Order
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ORDER

Heard learned counsel appearing for the appellant. 2. We have permitted the learned counsel for the appellant to argue on the footing that the case is made out for condonation of delay. 3. Before the learned Single Judge, the challenge was two fold. Firstly, to the notice of demand dated 4th March 2019 (Annexure-J to the writ petition) by which a demand for interest in accordance with sub section (1) of Section 50 of Central Goods and Service Tax Act 2017 (for short 'GST Act') was made. 4. On the basis of the said demand, consequential action was taken by the tax authorities on 7th March 2019 (Annexure-L) by which the account of the respondent-assessee was attached on account of non payment of interest. This is the second challenge in the writ petition. 5. Perusal of the impugned order shows that the learned counsel appearing for the appellant accepted before the learned Single Judge that no notice as contemplated under Section 73 of the GST Act was issued to....

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