M/S. Inn Pharma Technologies Private Limited vs. The Assistant Commissioner Of Commercial Taxes
Held
The Court set aside the impugned adjudication and DRC-07 orders, remanding the matter to the stage of the show cause notice. The petitioner was granted one month to reply, and respondents were directed to consider the case based on amended provisions.
Facts
The petitioner faced issues with delayed GST returns and input tax credit claims for FY 2017-18, leading to show cause notices and impugned orders. The petitioner sought to quash these orders.
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 filing returns and claiming input tax credit.
Sections Cited
Finance Act, 2024, Section 118
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49550 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. 5260 OF 2024 (T-RES)
BETWEEN:
M/S. INN PHARMA TECHNOLOGIES PRIVATE LIMITED A COMPANY INCORPORATED UNDER ITS COMPANIES ACT 1956, HAVING ITS REGISTERED OFFICE AT NO.19, 3RD CROSS, SANKEY ROAD, BRV LAYOUT, KUMARA PARK WEST, BENGALURU-560 020. ALSO AT NO.3028, 2ND FLOOR, 1ST CROSS, 2ND MAIN, BANASHANKARI 3RD STAGE, BENGALURU-560 085, REP BY ITS DIRECTOR, SRI. GURURAJ DESHPANDE.
…PETITIONER
(BY SRI. VENKATESH S.ARBATTI, ADVOCATE)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-131, BMTC BUILDING, YESHWANTHAPURA, K HEMA Location: High Court of Karnataka NC: 2024:KHC:49550 BENGALURU-560 022. 2. THE COMMERCIAL TAX OFFICER (AUDIT)-1.6, DGSTO-01, 3RD FLOOR, TTMC, BMTC BUILDING, YESHWANTHAPURA BENGALURU-560 022. …RESPONDENTS (BY SMT. JYOTHI M.MARADI, HCGP)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF T
The judgment continues below.
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