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 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 a specific period. The petitioner sought to challenge the constitutional validity of Section 16(4) of the CGST/SGST Acts.
Key Issues
The primary issue was the petitioner's delay in filing returns and claiming input tax credit, and the constitutional validity of Section 16(4) of the CGST/SGST Acts was raised.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49852 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. 27086 OF 2023 (T-RES) BETWEEN:
M/S BROTHERS ENTERPRISES, PROPRIETORSHIP CONCERN, 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 …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
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:49852
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-150, NO. 80/08, SAMAYA TOWERS, 2ND FLOOR, TATA NAGAR MAIN ROA
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