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PADMAVATHI ELECTROMETALS (P) LIMITED A COMPANY vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES BENGALURU
(Karnataka High Court)

Hon'ble Judges:

S SUNIL DUTT YADAV
Pet. Counsel
Veena J. Kamath
Res. Counsel
Hema Kumar

Petitioner / Applicant

PADMAVATHI ELECTROMETALS (P) LIMITED A COMPANY
Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES BENGALURU
Court Karnataka High Court
State

Karnataka

Date Jun 6, 2024
Order No.

WRIT PETITION NO. 22257 OF 2023 (T-RES)

Citation

2024(6) TAXREPLY 10762
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ORDER

ORDER The petitioner has sought for setting aside of the notice at Annexure-'G' dated 21.04.2023 as well as the notices at Annexures-'H' and 'H1', both issued in Form GST ASMT-10 in reference No. LGSTO-010/ASMT 10/BOGUS/23-24 dated 06.05.2023. The petitioner has also sought for setting side of the order at Annexure-'K' dated 19.05.2023. 2. The case of the petitioner is that the respondent has resorted to blocking of Input Tax Credit (ITC) in exercise of power under Rule 86A of CGST/IGST Rules, 2017 ['the Rules' for short]. 3. The said order has come into effect from 19.05.2023. Pursuant to such proceedings, the Credit Ledger has been blocked in terms of Annexures-'L', 'L1' and 'L2' dated 20.05.2023, 03.06.2023 and 05.06.2023 respectively. 4. It is to be noticed that under Rule 86A (3) of the said Rules, the blocking of ITC is only for a period of one year. 5. Sri K. Hema Kumar, learned Additional Gov....

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