M/s Bundl Technologies Private Limited Vs. The Union Of India

Decided On : Sep-14-2021

Court : Karnataka

LAW: the Pleadings II Case, Section 74(5, Section 16(2)(c, the CGST Act, Section 132(5, Section 74 of CGST Act, Section 74(5, Section 74 of CGST Act, Section 74, Section 74 of CGST Act, Section 54, Article 226 of the Constitution, Section 74(5, Section 74(5, Section 74, the CGST Act, Section 74(1, the CGST Act, Section 50, Section 74 of CGST Act, Section 74, Section 50 of CGST Act, Section 74 of CGST Act, Section 74, Section 74, Section 74, Section 74, Section 74, the CGST Act, Section 74, Section 74(5, Section 74 of CGST Act, Section 74(1, Section 74(7, Section 74(1, Section 70, the CGST Act, Section 132 of the Act, Section 132 of CGST Act, Section 132(1)(b, the GST Act, Section 11B, Section 11B(1, Article 226 of the Constitution of India, Article 21 of the Constitution of India, Article 21, the Fundamental Rights, Article 21 of the Constitution of India, Section 16(2)(c, the CGST Act, Section 16(2)(c, Section 16(2)(c

CARDINAL: No.8-14, 128, 23, 001.8, 3, 226, 4, 5, 2, 6, 29.11.2019, 75, three, 29.09.2020.6, 16.12.2020, 98, 10, Fifteen, 12, 11, 12, 6.30, 16, 02.12.2019.17, 27.12.2019, 13, 27.12.2019, 19.04.2021, 14, 21, 10,46,79,85,485, 17, two, 18, 26, 13.10.2020, 4, 3, 19, 13.10.2020, 20, 2, 21, 2, 3, 22, 1, 2, 8 SCC242, 23, 24, 30, two, Fifteen, 25, Annexure-'E'.32, 1, 26, 2, 3, 5, 1, 6, 1, 5, 1, 8), 1, 9, 10, 9, 11, 9, 4, 5, 5, 1, 29, 6, 1, 5, 1, 8), 1, 5, 6, 7, 8), 5, 5, 6, 8), 32, 39, 24.03.2021).40, 30.11.2019, 15, 33, 27.12.2019, 29.07.2021, 34, 6, 29.07.2021, 35, 36, 29.07.2021, 37, Lapse, 38, 27, 701, 39, 8), 29, 1, 23.10.2014, 41, 41, 17, 52, 4, 42, two, 43, 21, 1, 44, 45, 56, 1, 47, 58, 48, two

PERSON: Ground Floor, Outer Ring Road, Devarbisanahalli, Panduranga Acharya, Sri Lakshmikumaran, Sri Ravi Raghavan, Exchange Building, Bhikaji Cama Place, Intelligence Officer, Lane, Lane, Lane, Lane, Vidhana Soudha, Addl, Bona, Tax Payer, I. CASE AS MADE OUT, Swiggy, Rs.15.00 Crore, Rs.15.00 Crore, Directors, 30.11.2019, Sri Lakshmikumaran, Sri Ravi Raghavan, Directors, Rs.12,51,44,157/-, Tax, Mar, Writ, v. Supdt, Hindustan Petroleum Corpn, 30.11.2019, Challan, Challan, Rs.15.00, Sriharsha Majety, Rahul Jaimini, Nandan Reddy, Directors, Kumar P.P., Bona, Tax Payer, Tax, Mar, D.K.Basu v. State, Paramvir Singh Saini, Baljit Singh, Paramvir Singh Saini, Annexure-'Q, NP

FAC: Embassy Tech Village

GPE: Bengaluru, New Delhi, New Delhi, New Delhi, Delhi, Bengaluru, Bengaluru, India, p.a., Delhi, Sri M.B.Naragund, CGST, 30.11.2019, I.T.C., I.T.C., I.T.C., S.T., C.T.

ORG: The Union of India Through, Department of Revenue, Ministry of Finance, Directorate General of Goods and Services Tax Intelligence, 5th Floor, MTNL Telephone, Directorate General of Goods and Services Tax Intelligence, Hyderabad Zonal, Hyderabad Zonal, Hyderabad Zonal, Principal Additional Directorate General, Directorate General of Goods and Services Tax Intelligence, Hyder, Zonal Unit - 500 016 H.No.1-11-222/4, The State of Karnataka Through, State Tax, Goods and Service Tax, Sri M.B. Naragund, B' Group, Court, Sections, III Analysis, the Central Goods and Services Tax Act, Karnataka Goods, the Central Goods and Services Tax Act, Goods and Services Tax, GST, Input Tax Credit, the Directorate General of Goods and Services Tax Intelligence, Hyderabad Zonal Unit, DGGI, the Input Tax Credit, GST, Directors, Hyderabad, Directors, GST, the DGGI Office, Directors, the DGGI Office, Hyderabad, Directors, Directors, the DGGI Office, Directors, the 8 Department, Department, Input Tax Credit, Input Tax Credit, the Exchequer of Government, Directors, Additional Solicitor General, Rs.15.00 Crore, DGGI Office, DGGI Office, DGGI Office, Directors, Directors, Directors, Department, Input Tax Credit, ITC, Input Tax Credit, Department, Department, Additional Solicitor General, Additional Solicitor General, Department, Court, Department, M/s.BTPL, M/s., ITC, Department, the Apex Court, Godavari Sugar Mills Ltd., State of, Maharashtra and Others, The High Court, Court, Suganmal, Suganmal, Suganmal, U.P. Pollution Control Board, Kanoria Industrial Ltd., ABL International Ltd., India Ltd., Suganmal, Court, State, the High Court, Vide Salonah Tea Co. Ltd., Taxes, State, Suganmal, the Apex Court, the High Court, the High Court, the Exchequer of Government, the Input Tax Credit, the Authorities on 02.12.2019, Sri Obul Lakshmi, Department, the Additional Solicitor General, the Assessee Company, Department, Commr, C.C.E. & S.T., Court, Court, Khandelwal Foods Products - 2018, S.I. Property, Kerala Pvt Ltd., Commr, Court, S.I. Property Case, The Judgment in Suresh, Directorate General of GST Intelligence, DGGT, Thiruvananthapuram - 2020, the Apex Court, Dabur India Limited, Uttar Pradesh and Others, Government, Government, Period Tax, ITC, Department, The Apex Court, CC TV, the Apex Court, The Union of India, Court, the Central Oversight Body, the Union of India, CCTV, Central Bureau of Investigation, CBI, National Investigation Agency, NIA, Enforcement Directorate, Narcotics Control Bureau, NCB, Department of Revenue Intelligence, DRI, Serious Fraud Investigation Office, SFIO, the Union of India, CCTV, the Apex Court, CC TV, the Apex Court, CC TV, Additional Solicitor General, Sd/-

DATE: 8, this day, 2017, 2017, 2017, 30.11.2019, 26.12.2019, 26.12.2019, about ten months, 2017, between 26.12.2019 and 27.12.2019, 30.11.2019, between 26.12.2019 and 27.12.2019, 26.12.2019, para-45, 2018 2018-2019, 3,90,12,18,791 2019-2020, 2021, 1519, 1622, Annexure-'Q', 2017, 2017, 2011, 2001, 2004, 1988, 99, 2005, 27th December, 2019, thirty days, five years, annual, the financial year, five years, thirty days, 3035, 3137, 28.11.2019, 29.11.2019 (as per para-13 of the statement of objections of respondent Nos.3 to 6, 29.11.2019, 30.11.2019, 30.11.2019, 26.12.2019, 26.12.2019, 26/27.12.2019, the last week of December, 2019, 24.03.2021, Para 18, 2017, 2017, November, 2019, 2019, 30.11.2019, 4050, 1944, between 27.08.2012, one year, the period of one year, 1990, 2018 2018-2019, 3,90,12,18,791 2019-2020, 2021, 1997, 2021, Para 19, 46, Para 19, 4961, four weeks

PRODUCT: Investigation F, Judgment

PERCENT: 12%, twenty-five percent

ORDINAL: third, third, third, third, first

TIME: about 4.00 a.m., 11.00 a.m., late hours, around 8.00 p.m., the early hours, around 1.00 a.m., between 6.00 a.m., 9.42 a.m., 2.30 a.m., 1.00 a.m., 1.12 a.m., 1.12 a.m., 20.00 hours, 4.00 a.m., 2.00 p.m., 5.00 a.m., 11.00 hours, 14.00 Hours, 16.00 hours, 2.30 a.m., late hours, late hours, the early hours of the morning

NORP: Challans, C.

WORK_OF_ART: Officers, Scheme of the Act

MONEY: fifteen per cent, fifty per cent, fifteen per cent

EVENT: Para 28

LOC: Acto, Respondent, SCC113at Para 31