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KARNATAKA HIGH COURT
S.R.KRISHNA KUMAR, J
M/S NCS PEARSON INC – Appellant
Versus
UNION OF INDIA – Respondent
| Table of Content |
|---|
| 1. petitioner registered under gst and its compliance status. (Para 2) |
| 2. challenge to the jurisdiction of the show cause notice. (Para 5 , 19 , 34) |
| 3. revenue’s prior knowledge of the petitioner’s facts and compliance. (Para 7 , 10 , 12) |
| 4. wilful suppression requires intention to evade taxes. (Para 17 , 22 , 23) |
| 5. final order quashing the show cause notice. (Para 35 , 36) |
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
“a) Issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, direction or order quashing the Show-cause Notice dated 12.02.2024 bearing No. 007/2024(F. No. DGGI/INT/INTL/347/2020-Gr T)Vide Annexure-A issued by Respondent No. 2 under Section 74 of the Central Goods and Services Tax Act, 2017 as being issued Illegally and without jurisdiction;
b) Issue a writ of declaration or any other writ, order or direction quashing Notification No. 2/2017 Central Tax dated 19.06.2017 read with Corrigendum dated 29.07.2019 vide Annexure-B being issued without jurisdiction by the Respondent No. 1 and for being ultra-vires sections 2(91), 3 and 5 of the CGST Act:
c) Issue a writ of declaration or any other wri
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