M/S M B Industries vs. Union Of INDIA
Held
The Court set aside the impugned orders 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 based on amended provisions and subsequent circulars.
Facts
The petitioner faced issues with delayed filing of GST returns and claiming input tax credit for the financial year 2019-2020, leading to show cause notices and subsequent orders. The petitioner sought to quash these orders.
Key Issues
Whether the impugned orders were sustainable given the subsequent amendments to the Finance Act extending the time for filing returns and claiming input tax credit.
Sections Cited
Section 73, Rule 100, Rule 142
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49557 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.10981 OF 2023 (T-RES)
BETWEEN:
M/S. M.B. INDUSTRIES A PARTNERSHIP FIRM UNDER REGISTERED UNDER PARTNERSHIP FIRM ACT, 1882, NO.18/1, AREKEMPANAHALLI, 2ND A CROS, WILSON GARDEN, BANGALORE-560 027 (GTIN: 29AAPFM2742N1AL LGSTO-111) REPRESENTED BY PARTNER MR. MOHAMMED ZAHEER ABBAS S/O JALEEL MOHAMED, AGED ABOUT 43 YEARS.
…PETITIONER
(BY SRI RAJEEV CHANNAPPA NULVI, ADVOCATE)
AND:
UNION OF INDIA MINISTRY OF FINANCE, (DEPARTMENT OF REVENUE), ROOM NO.46, NORTH BLOCK, NEW DELHI-110 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)-3, BMTC BUILDINGS, SHANTHI NAGAR, BENGALURU-560 027. K HEMA Location: High Court of Karnataka NC: 2024:KHC:49557
COMMERCIAL TAX OFFICER LGSTO-111, 1ST FLOOR, BMTC BUS STAND, 4TH BLOCK, JAYA NAGAR, BANGALORE-560 011. …RESPONDENTS
(BY SRI MADANAN PILLAI, DSGT FOR R.1; SMT. J
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