M/S Akash Industries 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 respondents were directed to consider the case in light of amended provisions.
Facts
The petitioner faced a show cause notice and an order due to a delay in filing GST returns and claiming input tax credit for FY 2018-19. The petitioner sought to set aside the order and be given an opportunity to reply to the notice.
Key Issues
Whether the impugned order was sustainable given the subsequent amendments to the Finance Act extending the time for filing returns and claiming input tax credit.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49855 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. 14435 OF 2023 (T-RES) BETWEEN:
M/S. AKASH INDUSTRIES REP. BY ITS PROPRIETOR, SRI. VENKATESH, AGED ABOUT 42 YEARS, NO.20, 9TH CROSS, RAJAGOPAL NAGAR MAIN ROAD, PEENYA 2ND STAGE, BENGALURU-560 068. …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 DEPARTMENT OF REVENUE.
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:49855
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-075, 1ST FLOOR, 4TH PHASE, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU-560 058 …R
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