M/S Ambligola Project Private Limited vs. Union Of INDIA
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 in light of amended provisions and subsequent circulars.
Facts
The petitioner faced a show cause notice and an impugned order due to a delay in filing GST returns and claiming input tax credit for FY 2019-2020. The petitioner sought to challenge the provisions of Section 16(4) of the CGST/SGST Act.
Key Issues
Whether Section 16(4) of the CGST/SGST Act is illegal, unreasonable, arbitrary, and discriminatory. The impact of recent amendments 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:49549 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. 2464 OF 2024 (T-RES) BETWEEN:
M/S AMBLIGOLA PROJECT PRIVATE LIMITED, NO.61, BHADRAPPA LAYOUT, 4TH FLOOR, NEAR ANAND BHAVAN, BENGALURU-560 094. (REP BY ITS DIRECTOR PRATHEEK SHETTY)
…PETITIONER (BY SMT. NEHA RAO, ADVOCATE FOR SRI. ATUL KRISHNA RAO ALUR, ADVOCATE)
AND:
UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2. THE GST COUNSEL, THROUGH ITS CHAIR PERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 3. THE STATE OF KARNATAKA REP BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, AMBEDKAR VEEDHI, BENGALURU-560 001. K HEMA Location: High Court of Karnataka NC: 2024:KHC:49549
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-150, NO.80, 2ND FLOOR, SAMAYA TOWERS, KODIGEHALLI MAIN
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