Back
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Ramms India Private Limited, Represented By Its Director Shri. Gautam Chowdhury – Appellant
Versus
Deputy Commissioner Of Commercial Taxes – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
1. In this petition, petitioner seeks for the following reliefs:-
“A. Issue order(s), direction(s), writ(s) in the nature of Certiorari to set aside and quash the Impugned Form GST DRC – 13 dated 14.10.2025 bearing No.T.No.DCCT/ADT 3.1/ /2025-26 issued by the Respondent No.1 for the F.Y. 2022-23 (Annexure-A);
B. Issue order(s), direction(s), writ(s) in the nature of Mandamus or any other appropriate writ directing the Respondents to lift the attachment and refund the said amount illegally recovered of the amount of Rs.24,73,000/- (Rupees Twenty-Four Lakhs Seventy-Three Thousand only) as reflected in Annexure-A1 along with applicable interest forthwith; and
C. Pass any such other orders and directions as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case.”
2. Heard learned counsel for the petitioner, learned HCGP for the respondent and learned counsel for respondent No.2 and perused the material on record.
3. A perusal of the material on record will indicate that the petitioner-Company was incorporated on 12.10.1994. Subsequently, one more private limited company in the name and style M/s. Xylem Resource Management Private Li
Recovery actions must adhere to mandatory procedures, ensuring due process and proper notice to the party liable, not conflated with unrelated entities.
Due process must be followed in tax administrative actions; cancellation of registration and blocking of ITC must allow opportunity for compliance, with lapsing statutory limits leading to quashing o....
The court held that service of notices via an online portal under an unusual column is insufficient, violating principles of natural justice, leading to the annulment of the ex parte order.
The main legal point established in the judgment is that appeals filed by the petitioner were time-barred, and the impugned clause limiting the admissibility of appeals in cases not involving tax dem....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
