Nexus Shantiniketan Retail Private Limited Vs Union of India (Karnataka High Court)
In a recent development, the Karnataka High Court has temporarily halted coercive recovery proceedings initiated by GST authorities against Nexus Shantiniketan Retail Private Limited. The company was facing a demand of approximately ₹9.51 crore, and the tax department had issued notices to its tenants, M/s Reliance Project and Property Management Services Ltd. and M/s. Westside Unit of Trent Ltd., to recover the dues under Form GST DRC-13. The court’s decision provides relief to the petitioner, reserving liberty to file an appeal before the appellate authority, and extends interim protection against further recovery actions.
Nexus Shantiniketan Retail had filed a petition challenging various aspects of the recovery process, including the validity of the recovery notice (Form GST DRC-13), the alleged forceful recovery of ₹56.44 lakh, and the non-receipt of the original assessment order. The petitioner sought a writ of certiorari to quash the recovery notice, a writ of mandamus to prevent the respondent bank from releasing the demanded amount, and a directive to serve the Order-in-Original, considering the date of service as the communication date for appeal purposes. Crucially, the petitioner also requested a mandamus to halt any coercive action.
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