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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Course 5 Intelligence Private Limited (Formerly Blueocean Market Intelligence Services Private Limited), Represented By Its Duly Authorised Signatory Chandrakanth Rao (Finance Controller) – Appellant
Versus
Principal Commissioner Of Central Tax, GST East Commissionerate, Bengaluru Traffic And Transit Management Centre – Respondent
| Table of Content |
|---|
| 1. arguments regarding non-compliance with section 73(1). (Para 3 , 4 , 5 , 6 , 7) |
| 2. court observes lack of jurisdictional facts. (Para 8 , 9) |
| 3. ratio regarding extended period of limitation. (Para 10 , 11) |
| 4. final order quashing the notice. (Para 12) |
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks the following reliefs:
i) Issue a writ of certiorari, or any other such writ order or direction, as it may deem fit and proper in the facts and circumstances of the case, quashing the show-cause notice No.13/2021-22 dated 22.04.2021 in GEXCOM/ ADJN/ ST/ COM/ 283/2021-ADJN within DIN 20210457YT000000 2E9D (Annexure-A), is wholly arbitrary, violative of the principles of natural justice, in excess of jurisdiction and even otherwise, in abuse of jurisdiction and violative of Articles 14 of the Constitution of India;
ii) To pass such other orders, directions and writs as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice, including the costs of this writ petition.
2. Heard Shrii.Rajesh Chander Kumar, learned Senior Counsel appearing for the petitioner and Shri.Jeevan J.Neeralgi, learned counsel apeparing for
The extended period of limitation under Section 73(1) of the Finance Act cannot be invoked without clear evidence of fraud or suppression of facts; mere omissions do not justify such actions.
A mere non-payment of service tax does not justify invoking the extended limitation period unless there is evidence of deliberate intent to misstate or suppress facts.
Extended limitation period for tax demands requires evidence of deliberate suppression or intent to evade tax; mere non-payment is insufficient.
The demand for service tax was invalid due to the lack of evidence for willful suppression or fraud, making the issuance of the show cause notice time-barred.
The burden of proof lies on the party claiming exemption from service tax, and mere non-payment does not justify invoking the extended period of limitation without evidence of intent to evade tax.
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