9911796707
TMI Blog2025 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... CES VERSUS THE JOINT COMMISSIONER OF CENTRAL TAX; THE 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 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 recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued by the Fourth Respondent at ANNEXURE-D and consequential Form GST DRC-07 for 2019-2020 dated 28/02/2023 issued by the Fourth Respondent at ANNEXURE-E respectively as violative of Articles 14, 19 and 300A being unreasonable, arbitrary, oppressive, excessive and premeditated. d) Issue any other Writ or Directions deemed fit, in the facts and circumstance of the case, including the cost of the Writ Petition, in the interest of justice and equity. 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered by the said embargo and consequently, they would be entitled to refund of the said amounts. It is therefore 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 Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to implement and give effect to the said provisions after providing sufficient and reasonable opportunity to 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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