M/S Seedolabs Private Limited vs. Assistant Commissioner Of Commercial Taxes
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 based on amended provisions and subsequent circulars.
Facts
The petitioner faced a show cause notice and an impugned order due to delayed filing of GST returns and claiming input tax credit for FY 2019-20. The petitioner sought to set aside the order and get an opportunity to reply to the show cause notice.
Key Issues
Whether the petitioner should be given an opportunity to reply to the show cause notice in light of recent amendments extending the time for filing returns and claiming input tax credit.
Sections Cited
Section 107(11), Section 118
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:50042 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. 27378 OF 2023 (T-RES) BETWEEN:
M/S. SEEDOLABS PRIVATE LIMITED, COMPANY REGISTERED UNDER COMPANIES ACT, 2013, 3RD FLOOR, NO.04, PID NO 74-3-4, 100 FEET ROAD, INDIRANAGAR, HAL 2ND STAGE, BENGALURU - 560 008, REPRESENTED BY ITS MANAGING DIRECTOR …PETITIONER (BY SMT. LAKSHMI MENON, ADVOCATE) AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO -045, NO.154, RAKSHITHA COMPLEX, 9TH CROSS, 1ST STAGE, INDIRANAGAR, BANGALORE - 560 038. 2. JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS )- 5, SHANTHINAGAR, BANGALORE - 560 027
COMMISSIONER OF COMMERCIAL TAXES DEPARTMENT OF COMMERCIAL TAXES, VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGAR, BENGALURU, KARNATAKA - 560 009 K HEMA Location: High Court of Karnataka NC: 2024:KHC:50042
ICICI BANK LIMITED SALARPURIA HOUSE, NO.496, CMH ROAD, INDIRANAGAR,
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