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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Avasarala Technologies Ltd. – Appellant
Versus
Deputy Commissioner of Commercial Taxes (Audit) Bengaluru – Respondent
ORDER :
1. In this petition, petitioner seeks for the following reliefs:-
“A) To issue a writ of Certiorari, or such other writ, order or direction as this Hon'ble Court may deem fit and quash the show cause notice No.Adcom/Enf/SZ/ACCT- 16/Adj/2024-25 dated 16.08.2024 is herewith enclosed as Annexure "B" as being void ab inito, being proceedings initiated during moratorium period and all the further proceedings initiated against the show notice.
B) To issue a writ of Certiorari, or such other writ, order or direction as this Hon'ble Court may deem fit and quash the Orders of the Adjudicating Authority in for the Financial Year 2020-21 in No.DCCT (Audit) 4.1/GST- ADJ/2024-25 dated 19.02.2025 which order is herewith enclosed as Annexure "D", summary of the order was also uploaded in FORM GST DRC-07 vide Reference No.ZD2902250793454 dated 20.02.2025 which is herewith enclosed as Annexure "D-1", Financial Year 2022-23 No.DCCT(Audit)4.1/GST-ADJ/2024-25 dated 27.02.2025 which order is herewith enclosed as Annexure "E", summary of the order was also uploaded in FORM GST DRC-07 vide Reference No.ZD2902251102065 dated 27.02.2025 which is herewith enclosed as Annexure "E-1", Financial Year 2023
A party cannot be penalized for failing to fulfill obligations due to statutory restrictions, particularly in insolvency scenarios.
(1) Under provisions of IBC no payment can be made during period of moratorium.(2) No party shall be left remediless and whatever grievance parties have raised before court of law, has to be examined....
Interim moratorium under IBC Section 96 triggers upon registration of Section 95 petition after scrutiny, despite registry irregularities; binds Securitisation proceedings from that date irrespective....
The court ruled that a moratorium under the Insolvency and Bankruptcy Code cannot be deemed effective without an express declaration, establishing the importance of clear procedural compliance in ins....
The main legal point established in the judgment is that the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, does not have the jurisdiction to deny the benefit ....
Having regard to the objective of the scheme, in a case of this nature, a reasonable and pragmatic approach has to be adopted so that a declarant can avail the benefits of the scheme; a declarant who....
The main legal point established in the judgment is the interpretation of the eligibility criteria and key legal provisions under the Sabka Vishwas Scheme, 2019, to determine the petitioner's entitle....
The court established that a taxpayer who has paid the principal tax is entitled to a waiver of interest and penalty under the Amnesty Scheme, regardless of subsequent demands for penalty.
The court established that the extension of limitation periods due to extraordinary circumstances does not alter the specific payment deadlines set forth in statutory schemes like the SVLDRS, emphasi....
The adjustment of income tax refunds against pre-CIRP dues during the moratorium violates the Insolvency and Bankruptcy Code, highlighting the absolute nature of the moratorium.
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