M/S Latha Multi Tech Enterprises vs. State Of Karnataka
Held
The Court directed the authorities to restore the petitioner's GST registration and unblock e-way bill generation. The petitioner was granted 12 months to pay the admitted tax liability along with interest and penalty.
Facts
The petitioner's GST registration was cancelled and e-way bill generation blocked due to non-filing of returns from October 2020 to June 2021. The petitioner sought time to pay admitted tax liability and unblock e-way bills, citing COVID-19 pandemic losses.
Key Issues
Whether the petitioner should be granted time to pay tax dues and have their GST registration and e-way bill facility restored, considering the COVID-19 pandemic's impact and the petitioner's otherwise regular compliance.
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC:46676 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO.4785 OF 2022 (T-RES) BETWEEN:
M/S. LATHA MULTI TECH ENTERPRISES, NO.14, SY.NO.112, GROUND FLOOR, DODDANNA INDSUTRIAL ESATE, 12TH CROSS, NEAR PEENYA SECOND STAGE, BANGALORE-560 091. REP. BY ITS PROP. BHOJARAJU, AGED ABOUT 59 YEARS. …PETITIONER (BY SRI. K.M.SHIVAYOGISWAMY, ADVOCATE)
AND:
STATE OF KARNATAKA, BY ITS CHIEF SECRETARY, DEPT OF FINANCE, VIDHANA SOUDHA, BANGALORE-560 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, COMMERCIAL TAXES BUILDING, GANDHI NAGAR, BANGALORE-560 009. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LVO, LGSTO-075, VITC EXPORTS BHAVAN, 1ST FLOOR, KIADB COMPLEX, 14TH CROSS, IV PHASE, CHAITHANYA K Location: High Court of Karnataka NC: 2024:KHC:46676 PEENYA INDSUTRIAL AREA BANGALORE-560 058. 4. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES,
The judgment continues below.
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