M/S Rachana Enterprises vs. 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 based on amended provisions and subsequent circulars.
Facts
The petitioner faced a show cause notice and an order due to delay in filing GST returns and claiming input tax credit for FY 2018-19. The petitioner argued that amendments to the Finance Act, 2024, extended the time for such filings.
Key Issues
Whether the amended provisions extending the time for filing GST returns and claiming input tax credit are applicable to the petitioner's case, and if the petitioner should be given an opportunity to reply to the show cause notice.
Sections Cited
Section 16(4), Finance Act, 2024
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:49547 WP No. 9486 of 2023
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. 9486 OF 2023 (T-RES) BETWEEN:
M/S RACHANA ENTERPRISES # 1491, 2ND FLOOR, KEMPEGOWDA, DOUBLE ROAD, BEML 5TH STAGE, RAJARAJESHWARI NAGAR, BENGALURU-560 098. REP BY ITS PROPRIETOR, SHIR. CHANDRASHEKHAR S. …PETITIONER (BY SRI. ANIRUDHA R.NAYAK, ADVOCATE)
AND:
UNION OF INDIA, REP BY THE REVENUE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110 001. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO-062, #642, PIONEER PLAZA, RAJERAJESHWARI NAGAR, BENGALURU-560 098. …RESPONDENTS (BY SRI. JAYAKARA SHETTY H., ADVOCATE FOR R1; SMT. JYOTHI M.MARADI, HCGP FOR R2)
THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF PROHIBITION, OR ANY OTHER WRIT, ORDER OR DIRECTION AS THIS HON'BLE COURT MAY DEEM FIT AND PROPER IN PREVENTING RESPONDENT NO.2 OR FUNCTIONARIES K HEMA Location: High Court of
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