Msk Worldwide Express Private Limited vs. State Of Karnataka
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.
Facts
The petitioner faced a show cause notice and an order due to delay in filing GST returns and claiming input tax credit for FY 2018-19. 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, 2024, Section 118
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49853 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. 16950 OF 2023 (T-RES) BETWEEN:
MSK WORLDWIDE EXPRESS PRIVATE LIMITED A COMPANY EXISTING UNDER THE PROVISIONS OF THE COMPANIES ACT, 2013 HAVING ITS REGISTERED OFFICE AT: NO.34/33/5, ANNAPOORNA INDUSTRIAL ESTATE, 4TH FLOOR, KANAKAPURA MAIN ROAD, J P NAGAR, JARAGANAHALLI, BENGALURU - 560 078, REPRESENTED HEREIN BY ITS DIRECTOR, MR .M. SATISH KUMAR SON OF LATE MR. MARIYAPPA, AGED ABOUT 55 YEARS. …PETITIONER (BY SRI. PRADEEP S SAWKAR, SRI. SUNDARSWAMY AND SRI. RAMDAS, ADVOCATES)
AND:
STATE OF KARNATAKA DEPARTMENT OF FINANCE, M.S. BUILDINGS, BANGALORE - 560 001, REPRESENTED BY ITS SECRETARY.
COMMISSIONER OF COMMERCIAL TAXES DEPARTMENT OF COMMERCIAL TAXES, KALIDASA ROAD, GANDHI NAGAR, BANGALORE - 560 009 K HEMA Location: High Court of Karnataka NC: 2024:KHC:49853
ASSISTANT COMMISSIONER
The judgment continues below.
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