Thomas Domnic Savid vs. The Commercial Tax Officer
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 to the notice.
Facts
The petitioner filed GST returns and claimed input tax credit for FY 2018-2019 with a delay. A show cause notice was issued, leading to an impugned order. The petitioner sought to quash this order.
Key Issues
Whether the petitioner should be given an opportunity to respond to the show cause notice in light of recent amendments 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:50043 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. 4682 OF 2024 (T-RES) BETWEEN:
THOMAS DOMNIC SAVID, AGED ABOUT 56 YEARS, SON OF M. THOMAS, PROPRIETOR, GENERAL ORDERS, ADDRESS NO. 1027, B 27, 3RD FLOOR, BDA FLATS, AUSTIN TOWN, BANGALORE URBAN-560 047, NATURE OF BUSINESS: SUPPLY OF HARDWARE …PETITIONER (BY SRI. PRATIBHA VASANTRAO RAJESHWARKAR, ADVOCATE) AND:
THE COMMERCIAL TAX OFFICER, LGSTO 015, 2ND FLOOR, VTK-2, 2ND STAGE, RAJENDRANAGAR, KORAMANGALA, BANGALORE-560 047. 2. THE ASST. COMMERCIAL TAX OFFICER, DGSTO-4, LGSTO 015, 2ND FLOOR, VTK-2, 2ND STAGE, RAJENDRANAGAR, KORAMANGALA, BANGALORE-560 047. K HEMA Location: High Court of Karnataka NC: 2024:KHC:50043
THE COMMISSIONER OF COMMERCIAL TAXES (APPEALS) - 4, SHANTI NAGAR, BUS DEPOT, 2ND FLOOR, BANGALORE-560 027. …RESPONDENTS (BY SMT. JYOTI M MARADI, HCGP)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF T
The judgment continues below.
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