2024 (11) TMI 1407 - HC - GST

Extension of time limitation - delay in filing GSTR 3B for the financial year 2019-20 by the petitioner - HELD 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. 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 further in accordance with law within a period of one month from the date of receipt of certified copy of this order. Petition disposed off by way of remand.

Summary

In the Karnataka High Court case, presided over by Hon'ble Justice M.I. Arun, the petitioner, a registered dealer under the CGST/KGST Act, 2017, faced a delay in filing GSTR 3B for the financial year 2019-20. This led to a show cause notice and subsequent orders by respondents, which the petitioner challenged through a writ petition. The petitioner argued that amendments to the Finance Act, 2024, specifically Section 118, extended the time for filing returns and claiming input tax credit. The petitioner sought the setting aside of the impugned orders and a chance to respond to the show cause notice, citing similar precedents set by a Co-ordinate Bench.

The court, noting no objections from the respondents, decided to align with previous similar cases by remanding the parties to the stage of the show cause notice. The court ordered that the respondents implement the amended provisions of Section 118 of the Finance Act, 2024, providing the petitioner a reasonable opportunity to be heard. Consequently, the impugned orders and notices were set aside. The writ petition was disposed of, and any pending interlocutory applications were also concluded.