Varshini Lift Tech And Earth Movers Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
Karnataka High Court held that virtue of insertion made vide Finance (No.2) Act, 2024, which has retrospective amendment from 01.07.2017, input tax credit (ITC) in respect of the financial year 2017-18, 2018-19, 2019-20, 2020-21 allowed if the return is filed up to 30th November 2021.
Facts- The petitioner is a proprietory concern engaged in the services of, inter alia, manpower supply along with essential equipment services, etc. The petitioner was issued with a show-cause notice dated 21.12.2023 u/s. 73(1) of the Karnataka Goods and Services Tax, 2017 consequent to which the petitioner submitted its reply. Thereafter an order u/s. 73(9) of the KGST Act was passed vide order dated 27.03.2024 whereunder the tax demand together with interest and penalty was made against the petitioner.
Being aggrieved, the petitioner preferred an appeal u/s. 107 of the KGST on 31.07.2024. Along with the appeal and an application for condonation of delay was also filed. The respondent No.3 vide order dated 08.08.2024 dismissed the appeal at the stage of admission itself on the ground that the delay in filing the appeal is not liable to be condoned u/s. 107(4) of the KGST Act. Thereafter, the present writ petition is filed.
