Writ Petition cannot be filed directly after issuance of tax intimation: Karnataka HC

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 fails to respond ...