2024:KHC:50043 WP No. 4682 of 2024 IN THE…
Impugned order dated 28.12.2022 set aside; petitioner relegated to show cause notice stage with one month to reply; respondents to consider case per amended provisions within two months.
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NC: 2024:KHC:50043 WP No. 4682 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF DECEMBER, 2024
BEFORE
THE HON'BLE MR JUSTICE M.I.ARUN WRIT PETITION NO. 4682 OF 2024 (T-RES)
BETWEEN:
THOMAS DOMNIC SAVID, AGED ABOUT 56 YEARS, SON OF M. THOMAS, PROPRIETOR, GENERAL ORDERS, ADDRESS NO. 1027, B 27, 3RD FLOOR, BDA FLATS, AUSTIN TOWN, BANGALORE URBAN-560 047, NATURE OF BUSINESS: SUPPLY OF HARDWARE
…PETITIONER
(BY SRI. PRATIBHA VASANTRAO RAJESHWARKAR, ADVOCATE)
AND:
Digitally signed by H K HEMA Location: High Court of Karnataka
NC: 2024:KHC:50043 WP No. 4682 of 2024
…RESPONDENTS
(BY SMT. JYOTI M MARADI, HCGP)
THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO a) QUASH THE ORDER-IN-ORIGINAL U/S 73(9) OF THE KGST/CGST ACT, 2017 A/W DRC - 07 DATED 28.12.2022 PASSED BY THE RESPONDENT AUTHORITY NO.AND DRC-07 U/R 100(1), (2), (3) AND 142(5) OF THE KGST/CGST RULE 2017 DATED 28.12.2022 ISSUED BY THE RESPONDENT AUTHORITY NO. 2 (ANNEXURE-C) AND ETC.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR JUSTICE M.I.ARUN
ORAL ORDER
2019 by the petitioner. Hence the show cause notice was
issued and the impugned order came to be passed. Aggrieved by the same, the present writ petition is filed.
for the State Government has no objection for the same.
of show cause notice, I am of the opinion that it would be appropriate to pass a similar order for the instant writ
petition also there is no reason why the orders passed in
W.P.No.6138/2020 or W.P.No.29139/2024 should not enure to the benefit of the petitioner. Hence, the following:
ORDER
Sd/(M.I.ARUN) JUDGE
DH
1 issue framed by the court
Whether the GST order passed for delayed filing of returns and ITC claims for FY 2018-19 should be set aside in light of the Finance Act, 2024 amendment extending time limits?
4 provisions across 4 enactments
Thomas Domnic Savid
The Commercial Tax Officer, LGSTO 015
The Asst. Commercial Tax Officer, DGSTO-4, LGSTO 015
The Commissioner of Commercial Taxes (Appeals) - 4
M.I.Arun
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
