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UNION OF INDIA AND OTHER vs. ADITYA AUTO ENGINEERING PVT LTD AND OTHER
(Karnataka High Court)

Hon'ble Judges:

SATISH CHANDRA SHARMA
S VISHWAJITH SHETTY
Pet. Counsel
Vikram Aditya Huilgol
Res. Counsel
Prashanth S. Shivadass
S.r.kamalacharan

Petitioner / Applicant

UNION OF INDIA AND OTHER
Respondent ADITYA AUTO ENGINEERING PVT LTD AND OTHER
Court Karnataka High Court
State

Karnataka

Date Apr 22, 2021
Order No.

WRIT APPEAL NO.332/2021 (T-RES)

Citation

2021(4) TAXREPLY 4287
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ORDER

The present writ appeal is arising out of the order dated 17.2.2021 passed by the learned Single Judge in W.P.No.2803/2021 (Aditya Auto Engineering Pvt.Ltd., vs. Union of India and Others). 2. The facts of the case reveal that respondent No.1 – company is engaged in the business and sale of tippers, trailers, load bodies, bulkers and garbage compactors. It was registered under the provisions of the Central and Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act) and admittedly failed to file its returns prescribed under the GST law in Form GSTR 3-B and discharge its liability for the period from September 2018 till date. The assessment orders were passed from time to time under Section 62 of the CGST Act quantifying the tax liability of respondent No.1 and directing it to file its returns and discharge the arrears. 3. The facts further reveal that respondent No.1 did not file its returns and discharged its tax liability. Ins....

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10 May

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25 May

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