M/S Lakshmi Venkateshwara Traders vs. State Of Karnataka
Held
The Court set aside the adjudication order and relegated the petitioner to the stage of the show cause notice. The petitioner was granted one month to reply, and the respondents were directed to consider the case in light of amended provisions and subsequent circulars.
Facts
The petitioner faced an adjudication order due to delays in filing GST returns and claiming input tax credit for FY 2017-18. The petitioner sought to quash this order.
Key Issues
Whether the petitioner should be given an opportunity to reply to the show cause notice in light of recent amendments extending the time for filing returns and claiming input tax credit.
Sections Cited
Finance Act, 2014
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49554 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO.4694 OF 2023 (T-RES)
BETWEEN:
M/S. LAKSHMI VENKATESHWARA TRADERS A PROPRIETORSHIP FIRM, HAVING ADDRESS AT VSSN COMPLEX, Y.N. HOSAKOTE, PAVAGADA TALUQ, KARNATAKA-572 141 REPRESENTED BY ITS PROPRIETOR, BANDIRAAKU KALLUBANDI RAMANJI.
…PETITIONER
(BY SRI BADRI VISHAL AND SRI H. SRINIVASA RAO, ADVOCATES)
AND:
STATE OF KARNATAKA DEPARTMENT OF FINANCE, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BENGALURU, KARNATAKA-560 001 REPRESENTED BY ITS SECRETARY.
DEPARTMENT OF COMMERCIAL TAXES VANIJYA THERIGE BHAVAN, KALIDASA MARG, GANDHINAGAR, 1ST MAIN, BENGALURU-560 009 REPRESENTED BY COMMISSIONER. K HEMA Location: High Court of Karnataka NC: 2024:KHC:49554
COMMERCIAL TAX OFFICER SGSTO-172, CORDIAL SCHOOL ROAD, BEHIND SHANKAR MATT, RAGHAVENDRA COLONY, MADHUGIRI-572 132. …RESPONDENTS
(BY SMT. JYOTI M. MARADI, HCGP.)
The judgment continues below.
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