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Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC
Case Law Details
- Case Name
- Sri Nanjudappa Constructions Vs Union of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Sri Nanjudappa Constructions Vs Union of India (Karnataka High Court)
Summary: The Karnataka High Court, in the case of Sri Nanjudappa Constructions Vs Union of India [Writ Petition No. 34742 of 2024], held that filing a writ petition against a tax intimation issued under Section 73(5) of the Central Goods and Services Tax Act, 2017 is premature. The court observed that such intimation is not a final demand but rather an opportunity for the taxpayer to either pay the ascertained tax with interest or file objections before further proceedings. It clarified that if the taxpayer ...
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