M/S Mmil vs. The Commercial Tax Officer
Held
The Court set aside the impugned orders and allowed the petitioner to reply to the show cause notice. The respondents were directed to consider the case in light of amended provisions of the Finance Act, 2024 and relevant circulars.
Facts
The petitioner faced issues with delayed GST returns and input tax credit claims for FY 2018-19, leading to show cause notices and subsequent orders. The petitioner sought to quash these orders.
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
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49552 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. 7513 OF 2024 (T-RES) BETWEEN:
M/S MMIL, A PROPRIETORSHIP CONCERN HAVING ITS REGISTERED OFFICE AT NO.E 618, SENA VIHAR, E-BLOCK, KAMMANAHALLI MAIN ROAD, BANGALORE-560 043. REPRESENTED HEREIN BY ITS SOLE PROPRIETOR, MR. RAJANIKANT DEEPAK GODHI.
…PETITIONER
(BY SRI. SANDEEP HUILGOL, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER LGSTO-55, BENGALURU NO.11 & 12 GROUND FLOOR, BDA COMPLEX, HBR LAYOUT, KALYAN NAGAR, BANGALORE-560 043. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-55, BENGALURU, NO.11 & 12 GROUND FLOOR, BDA COMPLEX, HBR LAYOUT, KALYAN NAGAR, BANGALORE-560 043. 3. THE STATE OF KARNATAKA, REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY- K HEMA Location: High Court of Karnataka NC: 2024:KHC:49552 FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA VIDHANA SOUDHA, BANGALORE-560 001. 4. THE COMMISSIONER OF
The judgment continues below.
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