M/S Sai Krupa 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.
Facts
The petitioner filed GST returns and claimed input tax credit for FY 2017-18 with a delay. A show cause notice was issued, and an order was passed against the petitioner. The petitioner challenged this order, arguing that amendments to the Finance Act, 2024, extended the time for filing returns and claiming credit.
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 claiming input tax credit.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49992 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. 16567 OF 2023 (T-RES) BETWEEN:
M/S. SAI KRUPA ENTERPRISES, REP. BYITS PROPRIETOR, A COMPANY UNDER REGISTERED COMPANIES ACT, SRI. SARAVANA, AGED ABOUT 51 YEARS, NO.61, SAPTHAGIRI NILAYA, 6TH CROSS, PARVATHINAGAR, LAGGERE, BENGALURU - 560 058. …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. 2. THE STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001. 3. 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:49992
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-076, 2ND FLOOR, 4TH PHASE, KIADB BUILDING, 14TH CROSS, PEENYA 2ND
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