M/S Ivistaz Ecom Services PVT. LTD. vs. The Joint Commissioner Of Commercial Taxes (Appeals- 3)
Held
The Court set aside the impugned 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 based on amended provisions.
Facts
The petitioner filed GST returns and claimed input tax credit for FY 2018-19 with a delay. A show cause notice was issued, leading to an impugned order. The petitioner sought to set aside this order.
Key Issues
Whether the petitioner should be given an opportunity to respond 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, 2024, CGST/KGST Acts
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49993 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. 9840 OF 2023 (T-RES) BETWEEN:
M/S IVISTAZ ECOM SERVICES PVT. LTD., (FORMERLY, M/S I-VISTA ECOM SERVICES PVT. LTD) A COMPANY REGISTERED UNDER THE COMPANIES ACT 2013, HAVING ITS REGISTERED OFFICE AT NO.161, 2ND FLOOR, 4TH MAIN, BETWEEN 7TH AND 8TH CROSS, CHAMARAJPET, BANGALORE - 560 018
CORPORATE OFFICE AT RELIABLE PHOENIX TOWER, NO. 16 AND 16/1, 4TH FLOOR, MUSEUM ROAD, BENGALURU - 560 001 (REPRESENTED BY ITS DIRECTOR AND AUTHORIZED SIGNATORY SHRI. NARAYAN RAJAN …PETITIONER (BY SRI. NAVEEN G S., ADVOCATE) AND:
THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS- 3), LGSTO-100, I FLOOR, SHANTHINAGAR, BENGALURU- 560 027 K HEMA Location: High Court of Karnataka NC: 2024:KHC:49993
THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, LGSTO-100, I FLOOR BMTC BUILDING, JAYANAGAR, 4TH BLOCK, BENGALURU - 560 011 …RESPONDEN
The judgment continues below.
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