Karnataka HC: Swiggy's payment made during investigation is not considered as ascertained tax, refund of same allowed

Last updated: 24 October 2021

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The Karnataka High Court has ruled that payments made by Swiggy during an investigation, which were allegedly made under duress, cannot be considered as self-ascertained tax. The court directed the tax department to refund the amount of over ₹27.5 crore that was collected from Swiggy. This decision came after Swiggy filed a writ petition arguing the funds were illegally collected without a show cause notice.

Court :
Karnataka High Court

Brief :
The Honorable Karnataka High Court ("Karnataka HC") in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held that Swiggy’s payment made as goodwill gesture during investigation cannot be taken as self-ascertained tax. Furthermore, the Honorable Karnataka HC directed the Department to refund money deposited during the investigation.

Citation :
WP 4467/2021 (T-RES) dated September 14, 2021

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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