M/S Brothers Enterprises vs. The 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 amendments to the Finance Act, 2014 and subsequent circulars.
Facts
The petitioner filed GST returns and claimed input tax credit for FY 2018-19 with a delay, leading to a show cause notice and an impugned order. The petitioner sought to strike down Section 16(4) of the CGST/SGST Acts.
Key Issues
Whether Section 16(4) of the CGST/SGST Acts is unconstitutional and whether the petitioner should be allowed to avail input tax credit after the due date for filing returns, considering recent amendments.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49851 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. 27387 OF 2023 (T-RES) BETWEEN:
M/S. BROTHERS ENTERPRISES REP. BY ITS PROPRIETOR, SRI. AMARESHA, AGED ABOUT 37 YEARS, NO. 34, SRI. LAXMAMMA MUNIRAJ, 2ND FLOOR, SSA ROAD, 6TH CROSS, CHOLANAYAKANAHALLI, R.T. NAGAR, BENGALURU 560 032, REGISTERED PROPRIETORSHIP CONCERN REGISTERED UNDER CENTRAL GOODS AND SERVICE TAX ACT 2017. …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
THE STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY VIDHANA SOUDHA, BENGALURU 560 001 K HEMA Location: High Court of Karnataka NC: 2024:KHC:49851
THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, 1ST MAIN ROAD, GANDHINAGAR, BENGALURU 560 009. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAX
The judgment continues below.
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