AKR Constructions Limited Vs Commissioner Central Goods And Services Tax And Central Excise (Karnataka High Court)
In the case AKR Constructions Limited Vs Commissioner Central Goods and Services Tax and Central Excise, the Karnataka High Court dismissed a writ petition challenging a service tax order that held the petitioner liable for Rs. 24.03 crore. The petitioner argued that the services in question were exempt under a 2012 notification, but failed to submit supporting documents during the initial proceedings. The respondent contended that the petitioner did not respond to a pre-show cause notice and missed multiple personal hearing opportunities, leading to the issuance of the impugned order. The court determined that the question of whether the services were exempt from service tax could not be resolved in a writ petition and must be adjudicated by the appellate authority. Consequently, the court dismissed the petition but allowed the petitioner to file an appeal under Sections 85 and 86 of the Finance Act. The time spent pursuing the writ petition will be excluded from the limitation period for filing the appeal. All issues were kept open for consideration in the appellate process.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
This petition is filed challenging the order dated 04.09.2023, passed by respondent No.1 at Annexure-A, by which the petitioner is held liable to pay Rs.24,03,05,350/-towards service tax and penalty, interest etc.,.
