2019 (8) TMI 84

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.... Petitioner (By Sri. Ajay J. Nandalike, Advocate)   Respondents (By Sri. Vikram A. Huilgol, Advocate)   O R D E R The petitioner has sought for following reliefs: i. Issue writ holding that Section 50(1) of Central Goods and Service Tax (CGST) Act, 2017 and Section 50(1) of the Karnataka Goods and Services Tax, 2017 is unconstitutional to the extent that the burden of i....

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....rs while filing its GST returns. Since some of the sub-contractors had not uploaded the invoices and filed their returns as a result of which ITC to which the petitioner was entitled to was not being tallied. The third respondent addressed an e-mail seeking clarification of availments of ITC. The third respondent contended that there was an excess availment of ITC to the tune of Rs. 2,62,48,383/-.....

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.... that the mandatory requirement of issuing show cause notice before quantifying interest and attaching bank account of the petitioner not being complied with, the orders impugned at Annexures - J and N deserves to be set aside. 4. The learned counsel for the Revenue fairly submitted that no notice as contemplated under Section 73 of the Act was issued to the petitioner to show Cause before quan....

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....or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder. 6. Thus, the issuance of Show Cause notice is sine qua non to....