M/S Verbarq Private Limited vs. Joint Commissioner Of Commercial Taxes
Held
The Court set aside the impugned order and remanded the matter 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 recent amendments to the Finance Act, 2024.
Facts
The petitioner filed GST returns late for FY 2019-2020, leading to a show cause notice and an impugned order. The petitioner sought to strike down Section 16(4) of the CGST/SGST Acts.
Key Issues
Whether Section 16(4) of the CGST/SGST Acts is violative of constitutional provisions, and whether the petitioner should be allowed to avail input tax credit after the due date for filing returns.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49850 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. 30304 OF 2024 (T-RES) BETWEEN:
M/S VERBARQ PRIVATE LIMITED INCORPORATED UNDER THE COMPANIES ACT, REPRESENTED BY ITS DIRECTOR, MR. ROMY VARKEY MATHEW, AGED ABOUT 53 YEARS, NO.1, DODDABIDARAKALLU, TUMKUR ROAD, NAGASANDRA, BENGALURU URBAN, KARNATAKA, BENGALURU-560 073 …PETITIONER (BY SRI. SHANKARE GOWDA M.N., ADVOCATE) AND:
JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-6), 2ND FLOOR, TTMC COMPLEX, 'B' BLOCK, BMTC BUILDING, SHANTINAGARA, BENGALURU-560 027
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-066, IST FLOOR, 4TH PHASE, KIADB BUILDING, 14TH CROSS, PEENYA 2ND STAGE, BENGALURU-560 058 K HEMA Location: High Court of Karnataka NC: 2024:KHC:49850
THE STATE OF KARNATAKA DEPARTMENT OF FINANCE, REPRESENTED BY ITS SECRETARY, VIDHANA SOUDHA, BENGALURU-560 001
GOVERNMENT OF INDIA MINISTRY OF FINANCE, (DE
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