BharatTaxGST

M/S Frontier Shelters PVT LTD vs. The Joint Commissioner

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WP/29139/2024HC KarnatakaGSTCNR KAHC01062350202405 November 2024Bench: M.I.ARUN5 pages
For Petitioner: SMT. VANI H., ADVOCATEFor Respondent: SRI.HEMAKUMAR K., AGA FOR R2 & R4; SRI.JEEVAN J.NEERALGI, ADVOCATE FOR R1 AND R3

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Cause title — parties, addresses and appearances
- 1 - NC: 2024:KHC:44419 WP No. 29139 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 29139 OF 2024 (T-RES) BETWEEN: 1. M/S FRONTIER SHELTERS PVT LTD., A COMPANY INCORPORATED UNDER THE INDIAN COMPANIES ACT, 1956, HAVING REGISTERED OFFICE AT NO.422, 80 FEET ROAD, 6TH BLOCK, KORAMANGALA, BENGALURU-560 095 REP.BY ITS MANAGING DIRECTOR SRI. ANANDA C., S/O SRI. CHINNAPPA REDDY, AGED ABOUT 64 YEARS. …PETITIONER (BY SMT. VANI H., ADVOCATE) AND: 1. THE JOINT COMMISSIONER, BENGALURU SOUTH COMMISSIONERATE, C.R.BUILDING, QUEENS ROAD, BENGALURU - 560 001. 2. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, AUDIT-4.8, DGSTO-4, CABIN NO.608, 6TH FLOOR, BMTC COMPLEX, KORAMANGALA, BENGALURU-560 095. 3. UNION OF INDIA, MINISTRY OF FINANCE, REP. BY ITS SECRETARY, NORTH BLOCK, NEW DELHI-110 001. Digitally signed by CHAITHANYA K Location: High Court of Karnataka - 2 - NC: 2024:KHC:44419 WP No. 29139 of 2024 4. STATE OF KARNATAKA, DEPARTMENT OF FINANCE, REP. BY ITS SECRETARY, AMBEDKAR VEEDHI, VIDHANA SOUDHA, BENGALURU-560 001. …RESPONDENTS (BY SRI.HEMAKUMAR K., AGA FOR R2 & R4; SRI.JEEVAN J.NEERALGI, ADVOCATE FOR R1 AND R3) THIS PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THE PROVISIONS OF SECTION 16(4) OF CENTRAL GOODS AND SERVICES TAX ACT, 2017 EXISTED PRIOR TO AMENDMENT BY THE FINANCE (NO.2) ACT, 2024 BY INSERTING SECTION 16(5) OF THE GST ACT, AS CONTRADICTING SECTION 16(2) OF THE SAID ACT AND ULTRA VIRES THE ARTICLES 14 AND 19(1)(g) OF THE CONSTITUTION, IN SO FAR AS PETITIONER IS CONCERNED AND ETC. THIS PETITION COMING ON FOR ORDERS, THROUGH PHYSICAL HEARING/VIDEO CONFERENCING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE M.I.ARUN

ORAL ORDER

1.

Petitioner company is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (for short 'CGST/KGST Act, 2017). There has been a delay in filing GSTR 3B for the financial year 2019-20 by the petitioner. Hence, show cause notice was issued and NC: 2024:KHC:44419 the impugned order came to be passed by respondent No.1 (vide Annexure-B to the writ petition), order of adjudication (vide Annexure-E to the writ petition) by respondent No.2 and the show cause notice (vide Annexure-D to the writ petition) has been issued by respondent No.

2.

Aggrieved by the same, present writ petition is filed.

2.

During the course of arguments, learned counsel for petitioner submits that amendment has been effected to Finance Act, 2024 more particularly Section 118, wherein, time for filing the returns and claim input tax credit has been extended and the petitioner would be satisfied if the impugned orders are set aside and petitioner is given an opportunity to reply to show cause notice issued. It is further submitted that the Co-ordinate Bench of this Court in similar circumstance has passed orders accordingly.

3.

Learned AGA appearing for respondent Nos.2 and 4 has no objections for the same. NC: 2024:KHC:44419

4.

As similar matters have been remanded to the stage of show cause notice by a Co-Ordinate Bench of this Court, I am of the opinion that it would be appropriate to pass similar orders in the instant writ petition also. There is no reason why the orders passed in W.P.No.6138/2020 should not enure to the benefit of the petitioner. Hence, the following: ORDER i) Accordingly, the writ petition is disposed of; ii) Parties are remitted to the stage of show cause notice dated 21.05.2024 issued by respondent No.1 (Annexure-A to the writ petition) and dated 07.08.2024 issued by respondent No.2 (Annexure-D to the writ petition) and the respondents are directed to give effect to and implement the amended provisions contained in Section 118 of the Finance Act, 2024 relating to insertion of Section 16(5) to the CGST/KGST Act, 2017 by providing sufficient and reasonable opportunity and hear the petitioner and proceed NC: 2024:KHC:44419 further in accordance with law within a period of one month from the date of receipt of certified copy of this order; iii) Impugned order in original dated 14.08.2024 passed by respondent No.1 (vide Annexure-B to the writ petition), impugned demand notice dated 27.08.2024 (vide Annexure-C to the writ petition) and the impugned adjudication order dated 07.08.2024 passed by respondent No.2 (vide Annexure-E to the writ petition) are hereby set aside.

In view of disposal of main petition, pending interlocutory applications, if any, stand disposed of. (M.I.ARUN) JUDGE

PGG List No.: 1 Sl No.: 28

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.