M/S Durga Construction Co vs. The Commercial Tax Department
Held
The Court set aside the impugned orders and relegated the petitioner to the stage of show cause notices. The petitioner was granted one month to reply, and respondents were directed to consider the case based on amended provisions of the Finance Act, 2014 and subsequent circulars.
Facts
The petitioner faced issues with delayed GST returns and input tax credit claims for the financial year 2018-19, leading to show cause notices and impugned orders. The petitioner sought to quash these orders.
Key Issues
Whether the impugned orders, passed due to delayed GST returns and input tax credit claims, should be set aside in light of amendments to the Finance Act, 2014 extending time limits.
Sections Cited
Section 107(11)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49560 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. 23076 OF 2023 (T-RES) BETWEEN:
M/S DURGA CONSTRUCTION CO A PARTNERSHIP FIRM REG. UNDER SECTION 58(1) OF INDIAN PARTNERSHIP ACT, 1932 HAVING ITS REGISTERED OFFICE AT NO.113/6, RAJLAKSHMI COMPLEX, KUNDAPURA, UDUPI-576 2019 REP HEREIN BY ITS PARTNER SUBHASCHANDRA SHETTY. …PETITIONER (BY SMT. SHIVANI SHETTY, ADVOCATE)
AND:
THE COMMERCIAL TAX DEPARTMENT JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) COMMERCIAL TAX OFFICE, VANIJYA THERIGE BHAVAN, MAIDAN ROAD, MANGALORE, DAKSHINA KANANDA-575 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO - 290, NEHARU MAIDAN NEAR SAROJINI MADHUSUDHANA KUSHE HIGH COURT, VADERAHOBLI, KUNDAPURA, UDUPI 576 201. 3. THE STATE OF KARNATAKA, REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY K HEMA Location: High Court of Karnataka NC: 2024:KHC:49560 FINANCE DEPARTMENT, GOVERNMENT OF
The judgment continues below.
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