M/S Godaveri Industrial Traders vs. The Union Of INDIA And Anr
Held
The Court noted that the issue was covered by a previous judgment of the High Court. Following that judgment, the Court directed the parties to the stage of the show cause notice to implement the amended provisions of Section 16(5) of the CGST Act/KGST Act, which allows for condonation of delay in availing input tax credit for certain financial years.
Facts
The petitioner challenged the provisions of Section 16(2)(d) and 16(4) of the Karnataka Goods and Services Tax Act, 2017, seeking to declare them ultra vires or to read them down. The petitioner also sought to quash a notice and direct the respondent to consider their reply.
Key Issues
The primary issue was the eligibility of input tax credit under Sections 16(2)(d) and 16(4) of the KGST Act, especially in light of a subsequent amendment providing for condonation of delay.
Sections Cited
Section 16(2)(d), Section 16(4), Section 16(5), Section 47, Section 39
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-K:9010 IN THE HIGH COURT OF KARNATAKA KALABURAGI BENCH DATED THIS THE 25TH DAY OF NOVEMBER, 2024 BEFORE THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR
WRIT PETITION NO.201392/2023(T-IT)
BETWEEN: M/S. GODAVERI INDUSTRIAL TRADERS (GSTIN-29AAFFG8547D1Z7) MGM HOUSE, 1ST FLOOR, OPPOSITE NEELA NAGAR, BUDHWARPETH, SOLAPUR-413002
LOCAL ADDRESS: AT SHOP NO.18, SIDDIQUE COMPLEX, NEAR RAILWAY STATION, STATION BAZAR, KALABURAGI-585102 REPT. BY ITS MANAGING PARTNER SRI VISHNUDAS JAIKISAN RATHI.
…PETITIONER
(BY SRI AMEETKUMAR DESHPANDE, SENIOR COUNSEL, FOR SRI GANESH S. KALBURGI, ADVOCATE)
AND:
THE UNION OF INDIA REPRESENTED BY THE MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001. LUCYGRACE Location: HIGH COURT OF KARNATAKA NC: 2024:KHC-K:9010
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICES TAX OFFICE-520, OPP. RAILWAY STATION, KALABURAGI-585102. …RESPONDENTS
(BY SRI SUDHIRSINGH R. VIJAPUR, DSGI)
THIS WRIT P
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