Krishna Mg Contractor vs. Assistant Commissioner Of Central Tax, West Division-7
Held
The Court held that the petitioner was entitled to the benefit of the newly inserted Section 16(5) of the CGST/KGST Act, as the delayed GSTR-3B returns were filed before November 30, 2021. Consequently, the impugned orders denying ITC were quashed, subject to the petitioner remitting the admitted interest amount of Rs. 7,53,225/-.
Facts
The petitioner challenged a show cause notice, an order-in-original, and a recovery notice under GST for denying Input Tax Credit due to delayed filing of GSTR-3B returns for the financial year 2018-19. The original proceedings demanded tax and interest from the petitioner.
Key Issues
Whether a taxpayer is entitled to Input Tax Credit for delayed GSTR-3B filings for past financial years, in light of the retrospective amendment introducing Section 16(5) of the CGST/KGST Act.
Sections Cited
Section 73, Section 16(5), Section 39, Section 79(1)(c)
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010478292026 NC: 2026:KHC:45375 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 21739 OF 2026 (T-RES) BETWEEN:
KRISHNA MG CONTRACTOR A SOLE PROPRIETORSHIP FIRM REPRESENTED BY ITS SOLE PROPRIETOR SRI. KRISHNA MG SON OF GOVINDAIAH AGED ABOUT 52 YEARS, MOLEDODDI, THAGACHAKERE POST, CHANNAPATNA TALUK, RAMANAGARA, KARNATAKA-562160. …PETITIONER (BY SRI. JOSEPH VARGHESE., ADVOCATE) AND:
ASSISTANT COMMISSIONER OF CENTRAL TAX, WEST DIVISION-7, GST WEST COMMISSIONERATE, BENGALURU, TTMC COMPLEX, 1ST FLOOR, BMTC BUS STAND, BANASHANKARI, BANGALORE - 560070. 2. THE BRANCH MANAGER, BANK OF INDIA, VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010478292026 NC: 2026:KHC:45375 JAGGESH COMPLEX, BESIDE GOVT COCCOON MARKET, WABM ROAD, RAMANAGARA, KARNATAKA-562159 …RESPONDENTS (BY SRI. DI
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