9911796707
TMI Blog2024 (11) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AKUMAR K., AGA FOR R2 R4; SRI.JEEVAN J.NEERALGI, ADVOCATE FOR R1 AND R3) ORAL ORDER 1. Petitioner company is a registered dealer under the provisions of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (for short 'CGST/KGST Act, 2017). There has been a delay in filing GSTR 3B for the financial year 2019-20 by the petitioner. Hence, show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in similar circumstance has passed orders accordingly. 3. Learned AGA appearing for respondent Nos.2 and 4 has no objections for the same. 4. As similar matters have been remanded to the stage of show cause notice by a Co-Ordinate Bench of this Court, I am of the opinion that it would be appropriate to pass similar orders in the instant writ petition also. There is no reason why the orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in original dated 14.08.2024 passed by respondent No.1 (vide Annexure-B to the writ petition), impugned demand notice dated 27.08.2024 (vide Annexure-C to the writ petition) and the impugned adjudication order dated 07.08.2024 passed by respondent No.2 (vide Annexure-E to the writ petition) are hereby set aside. In view of disposal of main petition, pending interlocutory applications, if any, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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