M/S Naganna Eranna vs. The State Of Karnataka
Held
The Court decided to remand the matter to the stage of show cause notices, allowing the petitioner to reply and directing the respondents to consider the case in light of amended provisions and subsequent circulars.
Facts
The petitioner filed GST returns and claimed input tax credit with a delay for financial years 2019-20 and 2020-21, leading to show cause notices. The petitioner sought to challenge Section 16(4) of the CGST/SGST Act but later agreed to reply to the notices.
Key Issues
Whether the petitioner should be allowed to reply to the show cause notices in light of recent amendments 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:49553 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. 1098 OF 2023 (T-RES) BETWEEN:
M/S NAGANNA ERANNA, CIVIL WORKS CONTRACTOR, SINCE DECEASED BY HIS LR'S. NISCHAL E., S/O LATE NAGANNA ERANNA, AGED ABOUT 23 YEARS, SIDDESHWARA NILAYA, MATHA ACID ROAD, BATAWADI, TUMKUR-572 103. …PETITIONER (BY SRI. K.M.SHIVAYOGISWAMY, ADVOCATE) AND:
THE STATE OF KARNATAKA, REP BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, BENGALURU-560 001. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICE-175, VANIJYA TERGIE SANKEERNA, NEAR SUKRUTHA HOSPITAL, SIDDARAMESHWARA EXTENSION, K HEMA Location: High Court of Karnataka NC: 2024:KHC:49553 TUMKUR-572 103. 3. THE GST COUNSEL, THROUGH ITS CHAIRPERSON, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110 001. 4. UNION OF INDIA, THROUGH ITS SECRETARY, (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF RE
The judgment continues below.
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