M/S Sabson Display System vs. The Commercial Tax Officer
Held
The Court set aside the impugned order and allowed the petitioner to reply to the show cause notice. The respondents were directed to consider the case in light of amended provisions and subsequent circulars.
Facts
The petitioner faced a GST order due to delays in filing returns and claiming input tax credit for the financial year 2018-2019. The petitioner sought to quash this order.
Key Issues
Whether the petitioner should be given an opportunity to respond to the show cause notice in light of recent amendments extending the time for filing returns and claiming input tax credit.
Sections Cited
Section 73(9)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:50044 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. 7044 OF 2024 (T-RES) BETWEEN:
M/S. SABSON DISPLAY SYSTEM, NO.19, GODOWN STREET, CITY MARKET, BANGALORE-560 002 (REPRESENTED BY ITS PARTNER P.R. RIZWANULLAH) …PETITIONER (BY SRI SANMATHI E.I., ADVOCATE) AND:
THE COMMERCIAL TAX OFFICER, LGSTO-110, DGSTO-3, JAYANAGAR, BANGALORE-560 011. 2. THE COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR, VANIJYA TERIGE KARYALAYA, GANDHINAGAR, BENGALURU-560 009 …RESPONDENTS (BY SMT. JYOTI M MARADI, HCGP)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING THE ORDER-IN-ORIGINAL DATED 23.05.2023A BEARING CTO LGSTO/110/U/S 73(9) ORDER NO.1 OF 2023.24 FOR THE K HEMA Location: High Court of Karnataka NC: 2024:KHC:50044 PERIOD SEPTEMBER 2018 TO MARCH 2019(PRODUCED AS ANNEXRUE-A) AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THER
The judgment continues below.
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