Writ Petition cannot be filed directly after issuance of intimation of tax


Last updated: 24 March 2025

Court :
Karnataka High Court

Brief :
The Hon'ble Karnataka High Court in the case of M/s. Sri Nanjudappa Constructions v. Union of India [Writ Petition No. 34742 of 2024 (T-RES) dated January 15, 2024] dismissed the writ petition was to be dismissed as premature since tax intimation issued to Assessee under Section 73(5) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") was not a final demand, and Assessee had an opportunity to contest it before any further proceedings.

Citation :
Writ Petition No. 34742 of 2024 (T-RES) dated January 15, 2024

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Bimal Jain
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