M/S. Tmi Systems vs. The State Of Karnataka
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 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 challenge the provisions of Section 16(4) of the CGST/SGST Act.
Key Issues
Whether Section 16(4) of the CGST/SGST Act is illegal and arbitrary, and whether the petitioner should be allowed to reply to the show cause notice considering recent amendments.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49558 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.12272 OF 2023 (T-RES)
BETWEEN:
M/S. TMI SYSTEMS GSTIN: 29ABOPR2171E1ZE PROPRIETORSHIP CONCERN, REGISTERED UNDER GST ACT #204, 1ST FLOOR, 75TH CROSS, 12TH B MAIN, 6TH BLOCK RAJAJINAGAR BENGALURU-560 010 REPRESENTED BY ITS PROP: SURESH RANGAN, AGED 57 YEARS.
…PETITIONER
(BY SRI K.M. SHIVAYOGISWAMY, ADVOCATE)
AND:
THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA BENGALURU-560 001. 2. ASSISTANT COMMISSIONER OF INCOME TAX LOCAL GOODS AND SERVICE TAX OFFICE-140 NO.1416/A, 3RD CROSS ROAD 1ST MAIN ROAD, VIJAYANGAR, BENGALURU-560 040. K HEMA Location: High Court of Karnataka NC: 2024:KHC:49558
UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. …RESPONDENTS
(
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