BharatTaxGST

M/S.Icore Concretes vs. The Assistant Commissioner

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WP/12935/2025HC KarnatakaGSTCNR KAHC01029261202509 July 2025Bench: SURAJ GOVINDARAJ3 pages
For Petitioner: SRI. VENKATESH G., ADVFor Respondent: SRI. K. HEMAKUMAR, AGA

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Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2025:KHC:25057 WP No. 12935 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 12935 OF 2025 (T-RES) BETWEEN: M/S. ICORE CONCRETES A PARTNERSHIP FIRM UNDER THE INDIAN PARTNERSHIP ACT, 1932 REPRESENTED BY ITS PARTNER SRI. T RANGANATHA, SON OF SRI. T.P RANGAIAH, AGED ABOUT 38 YEARS, SY. NO.44/1, HANCHARAHALLI GATE, MANDUR VILLAGE, BUDIGERE MAIN ROAD, BIDARAHALLI HOBLI, BENGALURU 560049. REGISTERED UNDER GST ACT AND HAVING GSTIN 29AAFFI7443E1ZA …PETITIONER (BY SRI. VENKATESH G., ADV.) AND: THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-037, NO.58, 1ST FLOOR, DEFENCE COLONY, INDIRANAGAR, BENGALURU - 560038. …RESPONDENT (BY SRI. K. HEMAKUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ASSESSMENT ORDER U/S 62 OF CGST / KGST ACT, 2017 IN FORM GST ASMT-13 DATED 18.04.2023 FOR THE TAX PERIOD OF FEBRUARY 2023 BEARING NO. ACCTLGSTO- 037/FEB-23/2023-24 PASSED BY THE RESPONDENT ENCLOSED AND REFERRED AS ANNEXURE-A1 AND ETC. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25057 WP No. 12935 of 2025 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ

ORAL ORDER

1.

Both counsels submit that the lis in the above matter has been decided by this Court vide order dated 03.07.2025 in W.P.No.12345/2024. 2. The aspect in the present matter relating to delay in filing the returns have been dealt by this Court which is reproduced herein below: "The Hon’ble Madras High Court has considered this aspect in the decision of HELMET HOUSE V. DEPUTY STATE TAX OFFICER-1, MADURAI in para 7 and has come to the conclusion that the amendment being a beneficial amendment providing an additional period of time for the assessee to file returns in GSTR-3B. The benefit of the same is to be provided to the assessee, if any delay can be condoned in terms of the amendment made by the Finance Act, 2023. The findings of the Hon’ble Madras High Court in the aforesaid decision would be equally applicable to the present matter inasmuch as in the present case also the petitioner had filed his GSTR-3B returns, HC-KAR NC: 2025:KHC:25057 WP No. 12935 of 2025

though belatedly, but nevertheless the same has been filed. Taking into consideration the said amendment, for the first 60 days from the date of order in original, there would be no requirement for making any late fee, however, after the period of 60 days, petitioner would be required to make a payment in the sum of Rs.100/- for each day of delay beyond the first 60 days."

3.

The above finding would be equally applicable to the present matter. Hence, I proceed to pass the following: ORDER i. Writ Petition is allowed. ii. Certiorari is issued and Annexure- A-1, A-2, B-1, B-2, C-1 and C-2 are admitted to have been withdrawn. iii. The original returns filed by petitioner are directed to be considered by respondent. (SURAJ GOVINDARAJ) JUDGE

S List No.: 1 Sl No.: 51

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.