Case Law Details
Vodafone Idea Limited Vs Union of India (Karnataka High Court)
The Hon’ble High Court of Karnataka quashes the assessment order and restores the matter back to the assessing officer to consider the C Forms which could not be produced due to COVID 19 pandemic
The petitioner provides telecommunication service. It is a registered dealer. There were inter-state supplies. The petitioner could not produce C forms due to outbreak of COVID-19 pandemic. Assessment order was passed. Recovery was initiated. The petitioner applied for rectification. The order was rectified. Against such order, appeal was filed before the appellate authority. The stay application was disposed off stating that the recovery has been effected. Hence, petitioner is before the court seeking setting aside of such recovery action in excess of 30% of the tax demand (i.e. mandatory deposit for filing appeal).
The Hon’ble High Court of Karnataka quashes the assessment order and restores the matter back to the assessing officer to consider the C Forms which could not be produced due to COVID 19 pandemic. Holds that the petitioner should not be exposed to the travails of multiple proceedings. The matter is remanded for complete re-adjudication.
The matter was argued by the Ld. Counsel Bharat Raichandani
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