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TMI Blog2024 (10) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... PRINCIPAL COMMISSIONER OF CENTRAL TAX BENGALURU; UNION OF INDIA; STATE OF KARNATAKA REPRESENTED BY ITS SECRETARY, BANGALORE [ 2024 (9) TMI 1648 - KARNATAKA HIGH COURT] where it was held that ' The respondents are directed to unblock and release the credit balance of the petitioner in their ITC Ledger / Account, if not already released, immediately / forthwith upon receipt of a copy of this order without any delay.' Petition is hereby disposed of in terms of the judgment of this Court in the case of M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax others - the impugned Order is set aside - petition allowed. - HON'BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner (By Smt. Vanaja M R., Advocate). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2019- and Rs. 4,01,953./-- For The April 19-Jan 20-March 20 and 2019-20 for the Asst Year 2019-20 which he is entitled to as per the return filed by him GSTR-3B on 20/02/2020 and 08/03/2021(Annexure-B D) v) Grant such other orders of directions deemed fit in the circumstances of the case and in the interests of justice. 2. Heard learned counsel for the petitioner and learned counsel for the revenue and learned AGA for the State and perused the material on record. 3. A perusal of the material on record will indicate that the issue in controversy involved in the present petition is directly and squarely covered by the judgment of this Court in the case of M /s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that without going into the various other contentions urged by the petitioner and reliefs sought for by it and without expressing any opinion on the same, the present petition may be disposed of with a direction to consider and implement and give effect to the amended provisions contained in Section 118 of The Finance (No. 2) Act, 2024 relating to insertion of Section 16 (5) to the CGST Act / KGST Act within a stipulated time frame. 4. Per contra, learned counsel for the respondents revenue and learned AGA for the respondents State jointly and fairly submit that it is true that Section 16 (5) was inserted vide Clause 118 of The Finance (No. 2) Act, 2024 and that the same was applicable to the petitioner and other assessees and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and hearing them and proceed further in accordance with law and by issuing certain directions in this regard. 7. In the result, I pass the following:- ORDER (i) Petition is hereby disposed of. (ii) The parties are relegated to the stage of show cause notice at Annexure-C dated 13.02.2020 issued by the respondent(s) and the respondents are directed to give effect to and implement the amended provisions contained in Section 118 of The Finance (No. 2) Act, 2024 relating to insertion of Section 16 (5) to the CGST Act / KGST Act 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 a copy of this order. (iii) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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