M/S R E Automations Partnership Firm 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.
Facts
The petitioner faced a show cause notice and an order due to delay in filing GST returns and claiming input tax credit for FY 2018-19. The petitioner argued that an amendment to the Finance Act, 2024, extended the time for filing returns and claiming credit.
Key Issues
Whether the petitioner should be allowed to reply to the show cause notice considering recent amendments extending the time for 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:50039 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. 10704 OF 2023 (T-RES)
BETWEEN:
M/S. R.E. AUTOMATIONS PARTNERSHIP FIRM, REP. BY ITS PARTNER, SRI. D. KOTHANDARAMAN, AGED ABOUT 37 YEARS, NO.16, NEAR SAI BABA TEMPLE, 2ND FLOOR, ANDRAHALLI MAIN ROAD, PEENYA 2ND STAGE, SAIBABA NAGARA, BENGALURU-560 058. …PETITIONER (BY SRI. VISWANATH PATIL, ADVOCATE) AND:
THE UNION OF INDIA REP. BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, MINISTER OF REVENUE, NEW DELHI-110 001. 2. THE STATE OF KARNATAKA REP. BY ITS FINANCE SECRETARY, REVENUE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560 001. 3. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, K HEMA Location: High Court of Karnataka NC: 2024:KHC:50039 1ST MAIN ROAD, GANDHINAGAR, BENGALURU-560 009. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-075, 1ST FLOOR, 4TH PHASE, KIADB BUILDING, 14TH
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