M/S. Sukruth Autoteck Industries vs. The Union Of INDIA
Held
The Court set aside the impugned order and remanded the matter 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 delay in filing GST returns and claiming input tax credit for the financial year 2017-2018, leading to a show cause notice and an impugned order. The petitioner sought to strike down Section 16(4) and its proviso of the CGST/SGST Acts.
Key Issues
Whether Section 16(4) and its proviso of the CGST/SGST Acts are unconstitutional. The court also considered the impact of amendments to the Finance Act, 2024 regarding 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:49854 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. 1750 OF 2024 (T-RES) BETWEEN:
M/S. SUKRUTH AUTOTECK INDUSTRIES PROPRIETORSHIP CONCERN, REPRESENTED BY ITS PROPRIETOR SMT.BHARATHI PUTTARASE GOWDA KADMANE, AGED ABOUT 40 YEARS, REGISTERED OFFICE AT: OPP. RAPID PACK ENGINEERING THIGALARAPALYA MAIN ROAD, PEENYA 2ND STAGE, BENGALURU-560 058 …PETITIONER (BY SRI. VISWANATH PATIL, ADVOCATE) AND:
THE UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, MINISTER OF REVENUE, NEW DELHI-110 001. 2. THE STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001
THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU-560 009 K HEMA Location: High Court of Karnataka NC: 2024:KHC:49854
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-075, IST FLOOR, 4TH PHASE, K
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