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TMI SYSTEMS vs. THE STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

M.I. ARUN

Pet. Counsel

K.m. Shivayogiswamy

Res. Counsel

Jyoti M. Maradi

Thimmanna Bhat

Petitioner / Applicant	TMI SYSTEMS
Respondent	THE STATE OF KARNATAKA & OTHERS
Court	Karnataka High Court
State	Karnataka
Date	Dec 3, 2024
Order No.	WRIT PETITION NO. 12272 OF 2023 (T-RES)
Citation	2024(12) TAXREPLY 11932
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ORDER
ORAL ORDER 1. The petitioner is registered under the provisions of the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017 (for short 'the CGST/KGST Acts'). There is a delay in filing of GST returns and claiming input tax for the financial year 2018- 19 by the petitioner. Hence the show cause notice was issued and the impugned order came to be passed. Aggrieved by the same, present writ petition is filed. 2. During the course of arguments, learned counsel for petitioner submits that amendment has been effected to Finance Act, 2024 more particularly, Section 118, wherein, time for filing the GST returns and also claiming input tax credit has been extended and certain circulars have been issued by the State thereafter and the petitioner would be satisfied if the impugned order is set aside and the petitioner is given an opportunity to reply to show cause notice issued. It is further submitted that Co-Ordinate Bench of this Court in s....