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URBANIZE DEVELOPERS INDIA PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
(Karnataka High Court)

Hon'ble Judges:

B.M. SHYAM PRASAD

Pet. Counsel

P.b Harish

Res. Counsel

Hema Kumar

Petitioner / Applicant	URBANIZE DEVELOPERS INDIA PRIVATE LIMITED
Respondent	THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
Court	Karnataka High Court
State	Karnataka
Date	Nov 2, 2020
Order No.	Writ Petition No. 11598/2020(T/RES)
Citation	2020(11) TAXREPLY 3499
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ORDER
The petitioner, a private limited company which is registered with GST Authorities with the State of Karnataka, has filed this writ petition for a direction to the Assistant Commissioner of Commercial Taxes, GSTLVO-60 [the respondent] to consider the petitioner's representations dated 3.09.2020 and 10.09.2020, and to unblock the petitioner's Electronic Ledger. 2. The learned Counsel for the petitioner submits that the petitioner has filed its Returns in the prescribed form in GSTR-3B for the month of March 2019 on 12.12.2019 along with the late fee for the delay in filing the Returns. In the month of January, 2020 the petitioner is served with an advisory to deposit the amount equivalent to the belatedly availed credit along with applicable interest informing the petitioner that it could not have filed Returns availing such credits after the prescribed date and the same is impermissible under Section 16[4] of the CGST Act 2017. Thereafter, the petitioner is informed by a....