Karnataka Cnc Tech Private Limited vs. The Assistant Commissioner Of Commercial Taxes
Held
The Court allowed the petitioner to reply to the show cause notice, considering the amended provisions of the Finance Act, 2024, which extended the time for filing returns and claiming input tax credit. The respondent was directed to consider the petitioner's case based on these amendments.
Facts
The petitioner faced a show cause notice due to delays in filing GST returns and claiming input tax credit for FY 2018-19. The petitioner sought to quash this notice.
Key Issues
Whether the petitioner should be allowed to respond to the show cause notice in light of recent amendments extending time limits for GST compliance.
Sections Cited
Finance Act, 2024, CGST/KGST Acts
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49559 WP No. 14420 of 2023
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. 14420 OF 2023 (T-RES) BETWEEN:
KARNATAKA CNC TECH PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 REP BY SHRI V.PRASANNA DIXIT AGED ABOUT 49 YEARS, DIRECTOR AND AUTHORIZED REPTESENTATIVE/DIRECTOR, NO.42, KIADB, BENGALURU AEROSPACE PARK, JALA HOBLI, BENGALURU NORTH TALUK, BENGALURU-562 129. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-71, VIJAYANAGARA, BENGALURU-560 040. …RESPONDENT (BY SMT. JYOTI M.MARADI, HCGP)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING IMPUGNED SHOW CAUSE NOTICE BEARING NO.ACCT.LGSTO- 71/T.NO.270/2023-24 DATED 25/05/2023 (ANNEXURE-A) ISSUED BY THE RESPONDENT AND ETC.
THIS PETITION COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THROUGH PHYSICAL HEARING/VIDEO K HEMA Location: High Court of Karnataka
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