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of <h1>Writ petition dismissed as premature; no show cause notice under Section 73(1) of KGST/CGST Act issued yet.</h1> <h3>M/s. Sri Nanjundappa Constructions Versus Union Of India, The State of Karnataka and The Commercial Tax Officer (Audit) – 2. 5, Bengaluru</h3> The Karnataka HC rejected the writ petition challenging an 'intimation of tax' under Section 73(5) of the KGST/CGST Act, 2017, on the grounds that it was ... Challenge to intimation of tax issued under Section 73(5) of the KGST/CGST Act, 2017, since the petitioner is not liable to pay tax on royalty - HELD THAT:- A perusal of Annexure-D, intimation of tax ascertained under Section 73(5) of KGST Act, 2017 would reveal that it is only an intimation of ascertained tax with liberty to the petitioner to pay along with interest or to file his submission. Failing to pay the ascertained tax, petitioner would be issued further notice under Section 73(1) and thereafter the Competent Authority shall have to pass order under Section 73(9) of KGST Act. Further, intimation of tax ascertained at Annexure-D also provides an opportunity to file any submission of the petitioner against the said intimation itself. Since no show cause notice under Section 73(1) of KGST Act is issued and no order in terms of Section 73(9) of KGST Act is passed, the present writ petition would be premature. Hence, writ petition stands rejected. Petitioner challenged Annexure-D, an 'intimation of tax' issued under Section 73(5) of the KGST/CGST Act, 2017 asserting no liability to pay tax on royalty. Respondent contended the petition is premature because Annexure-D merely affords liberty to the petitioner 'to pay the ascertained tax along with applicable interest, failing which show cause notice would be issued under Section 73(1)'. Annexure-D also permits the petitioner to 'file his submission' against the intimation. Court observed Annexure-D is only an intimation with an opportunity to pay or submit objections; no show cause notice under Section 73(1) has been issued and no order under Section 73(9) has been passed. Holding that the petition is premature, the writ petition was rejected.
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