GOVERNMENT OF KARNATAKA (Department of Commercial Taxes) Office of the Additional Commissioner of Commercial Taxes (Enforcement), South Zone, Room No.308, 3rd Floor, V.T-K.-2 Building, Rajendranagara, Koramangala, Bangalore ~ 560047. @: E-Mail: ctoenfsz16.bnga@ctd.ka.gov.in No.ADCOM/ENF/SZ/CTO-16/S-70/SUM-1876/2023-24 ~ Date:13-02-2024 PROCEEDINGS WITH RESPECT TO SUMMONS ISSUED UNDER SECTION 70 OF KARNATAKA GOODS AND SERVICE TAX ACT, 2017/CENTRAL GOODS AND SERVICES ACT, 2017 In the case of: M/s Sobha Classic & Sobha Eternia Apartment Owners Association Address: Sy No.7, Sy No.162, Sobha Classic And Sobha Eternia, Sy.3/1b And Sy No.3/2,Bbmp Katha No.02/3/1b,3/2,7,162, Varthur Hobli, Haralur Village, Bengaluru - 560102. GSTIN : 29AANAS2247R1ZJ PH- 9535533409 E mail-Rane.abraham@gmail.com Present: | GANGADHARA C N Commercial Tax Officer (Enf)-16 South Zone, Bengaluru-560047. Representative (if any]: Shri. Arpana Kedie. Charted Accounted. In Pursuance to authorization bearing, SUM No.1876/2023-24, Dated:30-01- 2024 issued by Commercial Tax Officer (IEnf)-16 South Zone, Bangalore, summons was issued on 03-02-2024 to M/s Sobha Classic & Sobha Eternia Apartment Owners Association located at Sy No.7, Sy No.162, Sobha Classic And Sobha Eternia, Sy.3/ 1b And Sy No.3/2,Bbmp Katha No.02/3/1b,3/2,7,162,Varthur Hobli, Haralur Village, Bengaluru - 560102. (GSTIN: 29AANAS2247R1Z,)) (RTP), by the undersigned In response to summons notice Shri. Arpana Kedic, Charted Accounted working with the RTP appeared on 03-02-2024 at 10.30 AM and took part in the proceedings. Page 1 of 3‘We asked the RTP to explain the nature of business and to provide the applicable books of accounts/documents mentioned in the Notice Schedule, Shri, Arpana Kedie, Charted Accounted stated that, the RTP is into business of Providing Home owners associations and Residential welfare association services, ‘The Representative has submitted the following books of accounts/documents, 1. Statement of I''C claimed for the FY 2020-21 to 2023-24 (Till December 2023) 2. Details of ITC reversals u/s. 17(2) of the CGST Act/KGST Act read with Rule 42 & 43 for the FY 2020-21 to 2023-24 (Till December 2023), > Proper Eplenations for claim of exccas ITC without reversing it corresponding to the NIL Rated/ exempted turnovers as required u/s, 17(2) of the COST Act/KGST Act, 2017 read with Rule 42 & 43. 4. Month-wise collection of maintenance charges/utility charges/electricity Charges/water charges from each Flat/Villa along with Statement of Exemptions claimed for the FY 2020-21 to 2023-24 (Till December 2023) 5. Audited Financial Statements along with Schedules for FY 2020-21 to 2022-23 ©. Month-wise statement of club house charges/ swimming pool fees/move in-move out charges/Convention Hall charges/Advertisement receipts/any other receipts along with details of GST discharged Chairperson/Presiding Officer: GANGADHARA CN Signature: Fe= ao Representative (if any): Shri, Arpana Kedie Signature: AL ked ix [>}o2 Jacay Page 2 of 3of Commercial Taxes) Sects $04 Sa eects at) GR load cate Hert, eed Hos sok St shee, made, AOA actors, asic Aeatt Setew, ceattocs ave, tarcatortn, Horieect> S60047. (OfSce ef the Additions! Commissioncs of Commerc! Tases [Enforcement], South Zone, ACCT-BQ, Room 32.308, 3+ Fieor, V.T 2 Balding, Rajendransgers, Koremenguis, Bangulore - 560047. [: EMail: ctoenferi6.bngactd ka gor.in 5/2023-24 Date26.03-2024 ‘No. ADCOM/ENF/SZ/CTO-16/S-70/SUM-1 Proceedings for Summons issued u/s 70 of KGST Act 2017 T | Name of the Taxpayer “[ M/s. Sobha Classic & Sobha Bternia Apartment Owners Association, 2, Sobha Classic And Sobha ‘Sya/ib And Sy _No.3/2,Bomp Katha 02/3/1b,3/2,7,162,Varthur Hobi, Haralur Vilage, Bengaluru - 560102. ac 29AANAS2247RIZI |S eee es ite No, ACOM /ML isdictional Office LGSTO-17/STATE/ Sest6-0F “Tax Period Involved 10 2023-24 | 8 | Name & designation of the GANGADHARA CN | Inspecting Officer mmmercial Tax Officer (En!)-16, | (South Zone), Bengaluru-560047._ M/s. Soba Classic & Sobha Eternia Apartment Owners Association is 2 registered taxable person under the provision of KGST Act, 2017 borne on the files of LGSTO 17- Bengaluru, herein after referred as the RTP. ‘The Summons proceedings under Section 70 of Karnataka Goods and Service Tax Act, 2017 were initiated by the undersigned pertaining to Secondment Issue, consequent to the approval by de 1 Com: Commercial Taxes, Enforcement, South Zone, Bangalore, vide No. ADCOM/EN 30-01-2024. ns issued U/s 70 of KGST Act 2017 dated 03-02-2024, Sit. ing with the RTP has visited this office on RIP is into business of providing Home L the FY 2020-21 to 2023-24 2. Proper Explanations for claim of excess ITC without reversing it corresponding to the novers as required u/s. 17(2} of the CGST Act/KGST Act, As per the verification, on outward supply, and claimed eligible Input Tax Credit (FTC). (GANGADHARA CN) Commercial Tax Officer (Enf)-16, ‘South Zone, Bengaluru-560047.