M/S. Nirvaan Enterprises 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 recent amendments and circulars.
Facts
The petitioner faced a show cause notice and an order due to a delay in filing GST returns and claiming input tax credit for FY 2019-20. The petitioner sought to challenge the provisions of Section 16(4) of the CGST/SGST Act.
Key Issues
Whether the provisions of Section 16(4) of the CGST/SGST Act are illegal and discriminatory. Whether the petitioner should be given an opportunity to respond to the show cause notice in light of recent amendments.
Sections Cited
Section 16(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49933 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.14517 OF 2023 (T-RES)
BETWEEN:
M/S. NIRVAAN ENTERPRISES #483, RIGHT WING, 2ND FLOOR 100 FEET ROAD BINNAMANGALA 1ST STAGE INDIRANAGAR BENGALURU-560 038 REPRESENTED BY NEENA GANGWANI PROPRIETRIX REGISTERED UNDER THE GOODS AND SERVICE TAX ACT, 2007. …PETITIONER (BY SRI BADRINATH S.N., ADVOCATE)
AND:
THE UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY MINISTRY OF FINANCE MINISTER OF REVENUE NEW DELHI-110 001. 2. THE STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT GOVERNMENT OF KARNATAKA VIDHANA SOUDHA BENGALURU-560 001. K HEMA Location: High Court of Karnataka NC: 2024:KHC:49933
THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA VINIJYA THERIGE KARYALAYA 1ST MIAN ROAD, GANDHINAGR BENGALURU-560 009. 4. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-045, NO.174 RAKSHITHA
The judgment continues below.
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