M/S. Zone Fashion vs. Commercial Tax Officer (Audit) - 2.8, Dgsto-2
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 based on amended provisions.
Facts
The petitioner faced a GST order due to delayed filing of returns and input tax claims for FY 2017-18. 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 respond to the show cause notice considering recent amendments extending time for GST filings and input tax credit claims.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49551 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.25360 OF 2022 (T-RES) BETWEEN:
M/S. ZONE FASHION, A PROPRIETORSHIP CONCERN REPRESENTED BY ITS SOLE PROPRIETOR MR. SYED IRFAN, HAVING OFFICE AT NO.145/2, 2ND FLOOR, 2ND MAIN ROAD, GANGONDANAHALLI, NAYANDANAHALLI POST, BENGALURU-560 039. …PETITIONER (BY SRI. SYED KHAMRUDDIN, ADVOCATE)
AND:
COMMERCIAL TAX OFFICER (AUDIT) - 2.8, DGSTO-2, ROOM NO.22, 1ST FLOOR, NO.642, PIONEER PLAZA, KENCHENAHALLI MAIN ROAD, RAJA RAJESHWARI NAGAR, BENGALURU-560 098. 2. STATE OF KARNATAKA REPRESENTED BY THE PRINCIPAL SECRETARY FINANCE DEPARTMENT, VIDHANA SOUDHA, BENGALURU-560 001. K HEMA Location: High Court of Karnataka NC: 2024:KHC:49551
COMMISSIONER OF COMMERCIAL TAXES STATE OF KARNATAKA, 1ST FLOOR, VANIJYA TERIGE, KARYALAYA KALIDAS MARG, GANDHINAGAR, BENGALURU-560 009. 4. UNION OF INDIA REPRESENTED BY SECRETARY, DEPART
The judgment continues below.
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