M/S Varshini Lift Tech And Earth Movers vs. Assistant Commissioner Of Commercial Taxes
Held
The Court set aside both the original demand order and the appellate order dismissing the appeal. It directed the parties to revert to the show-cause notice stage, allowing the petitioner to claim benefits under the amended Section 16(5) and present further replies.
Facts
The petitioner's appeal against a GST demand order was dismissed at the admission stage due to delay. The petitioner argued that a retrospective amendment to Section 16(5) of the KGST Act should be considered.
Key Issues
Whether the benefit of a retrospective amendment to Section 16(5) of the KGST Act should be considered in the adjudication of the GST demand, and whether the appellate authority erred in dismissing the appeal solely on the ground of delay.
Sections Cited
Section 73, Section 107, Section 16(4), Section 16(5)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-D:17093 WP No. 106548 of 2024
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 22ND DAY OF NOVEMBER, 2024
BEFORE THE HON'BLE MR. JUSTICE C.M. POONACHA
WRIT PETITION NO.106548 OF 2024 (T-RES)
BETWEEN:
M/S. VARSHINI LIFT TECH AND EARTH MOVERS, A SOLE PROPRIETARY CONCERN, REPRESENTED BY HEREIN BY ITS PROPRIETOR, MR. PADMANABHA SHERUGAR KOTHWAL SON OF VENKATRAMANA SHERUGAR, AGED 56 YEARS, HAVING OFFICE AT 16TH WARD, ASST. NO. 1092, STATION ROAD, TORANGALLU – 583 123. …PETITIONER (BY SRI SANDEEP HUILGOL, ADVOCATE FOR SRI VISHWANATH HEGDE, ADVOCATE)
AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, (AUDIT) – 2, HOSAPETE, IIND CROSS, NEHRU COLONY, HOSAPETE – 583 203. 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO - 500, HOSAPETE, HUDA COMPLEX, ISR ROAD, HOSAPETE – 583 201. 3. JOINT COMMISSIONER OF COMMERCIAL TAXES APPEALS, DAVANAGERE DIVISION, DAVANAGERE, VANIJYA THERIGE BHAVANA, A BLOCK, DEVARAJ ARAS LAYOUT, DAVANAGERE – 577 006. SAROJA HANGARAKI Location: High Court of Karnataka NC: 202
The judgment continues below.
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