M/S Urbanize Developers INDIA Private Limited vs. The Assistant Commissioner Of Commercial Taxes

WP/11598/2020HC KarnatakaGSTCNR KAHC01030381202002 November 2020Bench: B M SHYAM PRASAD5 pages

For Petitioner: SRI P.B. HARISH, ADVOCATEFor Respondent: SRI HEMA KUMAR, AGA

AI SummaryPartly Allowed

Held

The Court directed the petitioner to file a fresh representation with the new jurisdictional officer. This officer is mandated to consider the representation expeditiously within six weeks.

Facts

The petitioner's GST electronic ledger was blocked after they filed their GSTR-3B for March 2019 late, availing credit belatedly. The petitioner made representations to the respondent to unblock the ledger.

Key Issues

Whether the GST electronic ledger can be blocked without recording reasons, and if belatedly availed input credit is permissible subject to late fees.

Sections Cited

Section 16[4], Rule 86A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 02ND DAY OF NOVEMBER 2020 BEFORE THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD WRIT PETITION NO.11598/2020 (T/RES) BETWEEN : M/S. URBANIZE DEVELOPERS INDIA PRIVATE LIMITED NO.728 6TH ‘B’ CROSS KORAMANGALA BLOCK-3 BENGALURU - 560 034 REPRESENTED BY ITS DIRECTOR KUMAR HIRANI S/O LATE KISHAN G HIRANI AGED ABOUT 58 YEARS ... PETITIONER (BY SRI P.B. HARISH, ADVOCATE) AND : THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF COMMISSIONER OF CENTRAL TAX GST LVO-60, BENGALURU – 560 098. ... RESPONDENT (BY SRI HEMA KUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTION TO THE RESPONDENT TO CONSIDER THE REPRESENTATION MADE VIDE LETTER DATED 03.09.2020 (ANNEXURE-C) AND 2 LETTER DATED 10.09.2020 (ANNEXURE-D) AND UNBLOCK THE CREDITS ON THE ELECTRONIC LEDGER OF THE PETITIONER ANE ETC. THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

The petitioner, a private limited company which is registered with GST Authori

The judgment continues below.

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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.