Case Law Details
Case Name : MMIL Vs Commercial Tax Office (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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MMIL Vs Commercial Tax Office (Karnataka High Court)
Karnataka High Court has set aside tax recovery orders issued against MMIL for delayed filing of Goods and Services Tax (GST) returns and Input Tax Credit (ITC) claims relating to the financial year 2018–19. The Court remanded the matter back to the stage of the show cause notice in light of recent amendments introduced through the Finance Act, 2024. The amendment, particularly Section 118, extends the permissible time for filing GST returns and claiming ITC, significantly impacting the case.
The petitioner had been issu
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section 118 of which act you are mentioning here?