M/S Ascent Technology 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 to the notice, 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 with a delay for the period January 2020 to March 2020. A show cause notice was issued, and an order was passed against the petitioner. The petitioner challenged this order.
Key Issues
Whether the impugned order passed against the petitioner for delayed filing of GST returns and claiming input tax credit was justified, considering recent amendments to the Finance Act.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:50041 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. 9786 OF 2023 (T-RES) BETWEEN:
M/S. ASCENT TECHNOLOGY, REP. BY ITS PARTNER, SRI. VINOD KUMAR, AGED ABOUT 39 YEARS, NO.446, 12TH CROSS, 4TH PHASE, 2ND STAGE, PEENYA INDUSTRIAL AREA, PEENYA, BENGALURU-560 058 …PETITIONER (BY SRI. VISWANATH PATIL, ADVOCATE) AND:
THE UNION OF INDIA REP. BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, MINISTER OF REVENUE, NEW DELHI-110 001. 2. THE STATE OF KARNATAKA REP. BY ITS FINANCE SECRETARY, REVENUE DEPARTMENT, 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:50041
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-075, 1ST FLOOR, 4TH PHASE, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU-560 058. …
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