2024 (12) TMI 1393 - HC - GST

Time limitation - Delay in filing of GST returns and claiming input tax for the financial year 2018- 19 by the petitioner - HELD THAT - As similar matters have been remanded to the stage of show cause notice, it is opined 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 M/S. SADHANA ENVIRO ENGINEERING SERVICES VERSUS THE JOINT COMMISSIONER OF CENTRAL TAX; THE PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU; UNION OF INDIA; STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, BANGALORE 2024 (9) TMI 1648 - KARNATAKA HIGH COURT should not enure to the benefit of the petitioner. The petitioner is relegated to the stage of show cause notice dated 02.11.2022 (Annexure-J) issued by respondent No.2 and the subsequent impugned order dated 12.05.2023 (Annexure-K) are hereby set aside - petition disposed off.

Summary

The petitioner, registered under CGST/KGST Acts, filed a writ petition due to a delay in filing GST returns. The petitioner requested to set aside the impugned order and reply to the show cause notice. The High Court directed the petitioner to reply to the notice within one month and ordered the authorities to consider the case in accordance with the law within two months.