Smt. Nelamangala Rajagopal Amrutha Vs Union of India (Karnataka High Court)
Material Facts
The petitioner challenged the adjudication order dated 13.04.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 and the consequential demand dated 26.04.2024. The principal question before the Court was whether the adjudication proceedings should be restored to the second respondent to enable the petitioner to file a response after being given an opportunity of hearing.
The proceedings had been initiated on the ground that the petitioner was not entitled to avail Input Tax Credit (ITC) as the returns in Form GSTR-3B had been filed belatedly.
Procedural History
A Show Cause Notice was issued to the petitioner. The petitioner did not submit any response. The adjudication order also recorded that communications regarding personal hearing had been issued through the GST portal but were not availed by the petitioner. Consequently, the adjudication order and demand were passed, which were challenged before the Karnataka High Court.
Legal Issue(s)
- Whether the adjudication order under Section 73 of the CGST Act and the consequential demand should be quashed to provide the petitioner an opportunity to respond.
- Whether the petitioner’s claim for ITC based on Section 16(5) of the CGST Act required consideration by the adjudicating authority.
Relevant Statutory Provisions
- Section 73 of the Central Goods and Services Tax Act, 2017.
- Section 16(5) of the Central Goods and Services Tax Act, 2017.
Petitioner’s Submissions
