9911796707
TMI Blog2024 (10) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... credit by invoking Section 16(4) is covered by the Judgment of this Hon ble Court in the cases of Bosch [ 2024 (9) TMI 496 - KARNATAKA HIGH COURT] and M/S. MUSASHI AUTO PARTS INDIA PVT. LTD. VERSUS STATE OF KARNATAKA BENGALURU, DEPUTY COMMISSIONER OF COMMERCIAL TAXES, BENGALURU [ 2024 (7) TMI 1545 - KARNATAKA HIGH COURT] read with Circular No. 211/5/2024-GST dated 26/6/2024. In regard to the second demand Circular No. 218/5/2024- GST dated 26/6/2024 and the decision of this Hon ble Court in the case of AO Smith India Water Products Pvt. Ltd, [ 2024 (8) TMI 1453 - KARNATAKA HIGH COURT] are applicable. The authorities are directed to consider the same including the applicability of Section 128A Section 13(3)(c) as regards demand of interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors and construction equipment and also engaged in the distribution of construction equipment and after market parts in addition to providing administrative services, logistic services and engineering design services to their group companies. 3. The respondents are the State GST Authorities under the Karnataka Goods and Services Act, 2017 (KGST Act). The petitioner seeks quashing of the impugned Show Cause Notice at Annexure A dated 29.09.2023 issued by Respondent No. 4 and for other reliefs. 4. Heard learned counsel for the petitioner and learned AGA for the respondents and perused the material on record. 5. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice deserve to be quashed on this ground also. 8. Per contra, learned AGA for the respondents submits that if the petitioner submits a reply along with necessary documents to the impugned Show Cause Notice at Annexure-A, the concerned respondents would consider the same and proceed further in accordance with law. 9. Having heard the Counsel for the Parties and perusing the facts on record, in my view the issue regarding admissibility of input tax credit by invoking Section 16(4) is covered by the Judgment of this Hon ble Court in the cases of Bosch and Musashi (supra) read with Circular No. 211/5/2024-GST dated 26/6/2024. In my view the credit has been validly taken as clarified by the Circular and as held by this Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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