M/S Eagle Tooling System 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, and the respondents were directed to consider the case in light of amended provisions and subsequent circulars.
Facts
The petitioner faced a show cause notice and an impugned order due to a delay in filing GST returns and claiming input tax credit for the financial year 2018-19. The petitioner sought to strike down Section 16(4) and its proviso of the CGST/SGST Acts.
Key Issues
The primary issue was the petitioner's delay in filing GST returns and claiming input tax credit. The petitioner also challenged the constitutional validity of Section 16(4) and its proviso.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49994 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. 13154 OF 2023 (T-RES) BETWEEN:
M/S. EAGLE TOOLING SYSTEM REP. BY ITS PROPRIETOR SRI. BUDANAHALLI HANUMANTHAIAH HEMANTHA, AGED ABOUT 28 YEARS, NO.372/48/3/25B, MARUTHI INDUSTRIAL ESTATE, PEENYA POST, BENGALURU-560 058, PROPRIETORSHIP CONCERNED. …PETITIONER (BY SRI. VISWANATH PATIL, ADVOCATE) AND:
THE UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, MINISTER OF REVENUE, NEW DELHI-110 001. 2. THE STATE OF KARNATAKA REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001
THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, IST MAIN ROAD, GANDHINAGAR, BENGALURU-560 009 K HEMA Location: High Court of Karnataka NC: 2024:KHC:49994
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-075, IST FLOOR, 4TH PHASE, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STA
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