M/S Sumukha Associates vs. The State Ofkarnataka
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 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 delayed GST returns and input tax credit claims for FY 2018-19. An amendment to the Finance Act, 2024, extended the time for filing returns and claiming input tax credit.
Key Issues
Whether the petitioner should be allowed to avail the extended time for filing returns and claiming input tax credit as per the amended provisions, despite the delay.
Sections Cited
Section 16(4), Finance Act, 2024
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49555 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.8176 OF 2023 (T-RES)
BETWEEN:
M/S. SUMUKHA ASSOCIATES GSTIN: 29ABOPN2068E1ZE NO.3/34, NEW BEL ROAD MSR NAGAR, BANGALORE-560 054 REPRESENTED BY ITS PROP: NARENDRA P., AGED 53 YEARS.
…PETITIONER
(BY SRI K.M. SHIVAYOGISWAMY, ADVOCATE)
AND:
THE STATE OFKARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA BENGALURU-560 001. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LOCAL GOODS AND SERVICE TAX OFFICE-051 II FLOOR, 4TH PHASE KIADB BUILDING, 14TH CROSS, PEENYA II STAGE BANGALORE-560 058. 3. UNION OF INDIA THROUGH ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, K HEMA Location: High Court of Karnataka NC: 2024:KHC:49555 GOVERNMENT OF INDIA, NORTH BLOCK NEW DELHI-110 001. …RESPONDENTS
(BY SMT. JYOTI M. MARADI, HCGP FOR R.1; SRI JEEVAN J. NEERALGI, ADVOCA
The judgment continues below.
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