9911796707
TMI Blog2024 (12) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... eking for the following relief: "(i) Quashing the impugned Appellate Order dated 08.08.2024 bearing no. KGST/AP-372/2024-25 passed by the 3rd Respondent under Section 107 of the Karnataka Goods and Services Tax Act, 2017 for the subject tax period 2018-19 (Annexure-'A'). (ii) Restoring the appeal of the Petitioner in Form GST APL-01 dated 31-07-2024 on the file of the 3rd Respondent (Annexure-N1) and directing the 3rd respondent to hear, consider and dispose off the said appeal of the petitioner on merits and in accordance with law; (iii) Pass such order or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity. (iv) Quashing order dated 27.03.2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput tax credit in respect of invoices or debit notes for supply of goods on or before 30th of November, following the end of financial year to which such invoice or debit note pertains to. However, it is contended that by virtue of insertion made vide Finance (No. 2) Act, 2024, which has retrospective amendment from 01.07.2017, Section 16 (5) of the KGST has been inserted which entitles the assessee to claim the input tax credit in respect of the financial year 2017-18, 2018-19, 2019-20, 2020-21 if the return is filed up to 30th November 2021. It is further contended that the returns claiming the input tax credit having admittedly been filed before the 30th November, 2021, the same is required to be taken into consideration in the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority refusing to condone the delay having regard to the order passed in the case of M/s. Sadhana Enviro Engineering Services2, under the peculiar facts and circumstances of the present case, relief sought for by the petitioner is liable to be granted in terms of the orders passed in the case of M/s. Sadhana Enviro Engineering Services2. 8. In view of the aforementioned, the following: ORDER i) The writ petition is partly allowed. ii) The order dated 27.03.2024 bearing No. ACCT (Audit)-2/HPT/GST-ADJN/ORDER-2023/24/T for F.Y.2018-19 (Annexure-L1) passed by respondent No. 1 is set aside. iii) The order dated 08.08.2024 bearing No. KGST/AP-372/2024-25 (Annexure-A) passed by the 3rd respondent is set aside. iv) The parties a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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