M/S Nsk Builders Private Limited vs. Union Of INDIA
Held
The Court set aside the impugned orders and allowed the petitioner to reply to the show cause notices. The respondents were directed to consider the petitioner's case in light of amended provisions of the Finance Act, 2014, and subsequent circulars.
Facts
The petitioner filed GST returns and claimed input tax credit with a delay for financial years 2017-18, 2018-19, and 2019-20. This led to the issuance of show cause notices and subsequent orders against the petitioner.
Key Issues
Whether the impugned orders were passed without considering the amended provisions of the Finance Act, 2014, and subsequent circulars extending the time for filing returns and claiming input tax credit.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:50227 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. 16087 OF 2023 (T-RES) BETWEEN:
M/S. NSK BUILDERS PRIVATE LIMITED (A REGISTERED PRIVATE LIMITED COMPANY, ALSO REGISTERED UNDER THE PROVISIONS OF CGST/SGST ACT, 2017) NO.3/204, VARAHA COMPLEX MARAVANTHE, KUNDAPURA-576 224. (REPRESENTED BY ITS DIRECTOR SHRI NATESAN SELVARAJ KRISHNAMMAL KALAIRAJA S/O SELVARAJ, AGED ABOUT 52 YEARS) …PETITIONER (BY SRI. CHIDANANDA URS B.G., ADVOCATE) AND:
UNION OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001, (REPRESENTED BY ITS SECRETARY)
THE GOODS AND SERVICES TAX COUNCIL JANPATH, CONNAUGHT PALCE, NEW DELHI-110 001. (REPRESENTED BY ITS SPECIAL SECRETARY)
THE PRINCIPAL COMMISSIONER OF CENTRAL TAXES, K HEMA Location: High Court of Karnataka NC: 2024:KHC:50227 NO.1, QUEENS ROAD, VASANTHNAGAR, BENGALURU-560 001. 4. THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF KARNATAK
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