M/S Zone Fashion vs. Assistant Commissioner Of Commercial Taxes-
Held
The Court set aside the impugned orders 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 based on amended provisions of the Finance Act, 2014 and CGST/KGST Acts.
Facts
The petitioner faced issues with delayed GST returns and input tax claims for FY 2018-19, 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 reply to the show cause notice in light of amendments to the Finance Act, 2014 and subsequent circulars.
Sections Cited
Finance Act, 2014, CGST/KGST Acts
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49548 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. 18425 OF 2023 (T-RES) BETWEEN:
M/S ZONE FASHION, A PROPRIETORSHIP CONCERN REP BY ITS PROPRIETOR, MR. SYED IRFAN, HAVING OFFICE AT NO.145/2, 2ND FLOOR, 2ND MAIN ROAD, GANGONDANAHALLI, NAYANDANAHALLI POST, BENGALURU-560 039. …PETITIONER (BY SRI. ALOKE MADAPPA, ADVOCATE)
AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES- LGSTO-60A, DGSTO-02, NO.642, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, RAJA RAJESHWARI NAGAR, BENGALURU-560 098. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES-GSTO-061, NO.642, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, RAJA RAJESHWARI NAGAR, BENGALURU-560 098. 3. STATE OF KARNATAKA, REP BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, K HEMA Location: High Court of Karnataka NC: 2024:KHC:49548 VIDHANA SOUDHA, BENGALURU-560 001. 4. COMMISSIONER OF COMMERCIAL TAXES STATE OF KARNATAKA, 1ST FLOOR, VANIJA T
The judgment continues below.
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