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IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
M.NAGAPRASANNA
Shantha, W/o. Ramesh Nayak – Appellant
Versus
Assistant Commissioner Of Central Tax – Respondent
| Table of Content |
|---|
| 1. petition seeks quashing of a specific order. (Para 1) |
| 2. legal contentions based on precedent case. (Para 2 , 3) |
| 3. discussion on procedures and implications of tax evasion. (Para 4 , 5) |
ORDER :
M. NAGAPRASANNA, J.
1. The petitioner is before this Court seeking the following prayer:
A. Issue a Writ of Certiorari by quashing the order of the respondent dated 12.05.2022 passed in OIO No. Bel/EXCUS/000/DIVH/ASC/VM/11/2022-23 (Annexure- C).
B. Issue other writ or writs as the Hon’ble Court deems it fit, in the interest f justice in the Petitioner’s case.
2. Heard the learned counsel Sri.G.V.Ramanagoudar, appearing for the petitioner and learned counsel Sri.G.S.Hulmani, appearing for respondent.
3. Learned counsel appearing for the parties in unison would submit that, the issue in lis stands covered by the Judgment of the Co-ordinate Bench of this court in the case of Thamaneni Venkatareddy vs. The Assistant Commissioner in Writ Petition NO.628/2024 and connected matters dated 10.07.2024, wherein it was held as follows:
“In all these matters, the proceedings by way of show cause notice under the Finance Act for Service Tax liability have been initiated on the basis of inputs
The court emphasized the necessity for designated officers to reconsider service tax compliance matters, underscoring procedural adherence in issuing show-cause notices under the Finance Act, 1994.
The court highlighted the necessity of compliance with statutory requirements by tax authorities when issuing notices, promoting adherence to principles of natural justice.
Reliance on third-party data from tax authorities for service tax assessments is valid, and procedural regularity was upheld in the issuance of show-cause notices.
The court affirmed the need for procedural fairness in tax assessments and allowed petitions alleging unjust show-cause notices to be reassessed at the agency level per established legal principles.
Reliance on third-party data for issuing Show Cause Notices is valid, and petitioners must adhere to statutory compliance regarding service tax obligations.
Tax authorities can rely on data from the Income Tax Department for service tax demands, provided statutory provisions are observed; show-cause notices should be seen as valid unless grossly erroneou....
The court quashed the show-cause notice and orders, emphasizing reassessment of service tax liabilities based on legislative compliance and prior case law, without pre-issuance inquiry necessary.
The court emphasized that service tax notices must be issued based on verified data and adherence to natural justice, reaffirming prior judicial decisions.
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