Urbanize Developers India Private Limited v. The Assistant Commissioner of Commercial Taxes, Bengaluru
[Citation -2020-LL-1102-37]

Citation 2020-LL-1102-37
Appellant Name Urbanize Developers India Private Limited
Respondent Name The Assistant Commissioner of Commercial Taxes, Bengaluru
Court HIGH COURT OF KARNATAKA
Relevant Act CGST
Date of Order 02/11/2020
Judgment View Judgment
Keyword Tags reasonable time • representation • interest


IN HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS 02ND DAY OF NOVEMBER 2020 BEFORE HON BLE MR. JUSTICE B. M. SHYAM PRASAD WRIT PETITION NO.11598/2020 (T/RES) BETWEEN : M/S. URBANIZE DEVELOPERS INDIA PRIVATE LIMITED NO.728 6TH B CROSS KORAMANGALA BLOCK-3 BENGALURU - 560 034 REPRESENTED BY ITS DIRECTOR KUMAR HIRANI S/O LATE KISHAN G HIRANI AGED ABOUT 58 YEARS ... PETITIONER (BY SRI P.B. HARISH, ADVOCATE) AND : ASSISTANT COMMISSIONER OF COMMERCIAL TAXES OFFICE OF COMMISSIONER OF CENTRAL TAX GST LVO-60, BENGALURU 560 098. ... RESPONDENT (BY SRI HEMA KUMAR, AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO ISSUE DIRECTION TO RESPONDENT TO CONSIDER REPRESENTATION MADE VIDE LETTER DATED 03.09.2020 (ANNEXURE-C) AND 2 LETTER DATED 10.09.2020 (ANNEXURE-D) AND UNBLOCK CREDITS ON ELECTRONIC LEDGER OF PETITIONER ANE ETC. THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, COURT MADE FOLLOWING: ORDER petitioner, private limited company which is registered with GST Authorities with State of Karnataka, has filed this writ petition for direction to Assistant Commissioner of Commercial Taxes, GSTLVO-60 [the respondent] to consider petitioner's representations dated 3.09.2020 and 10.09.2020, and to unblock petitioner s Electronic Ledger. 2. learned Counsel for petitioner submits that petitioner has filed its Returns in prescribed form in GSTR-3B for month of March 2019 on 12.12.2019 along with late fee for delay in filing Returns. In month of January, 2020 petitioner is served with 3 advisory to deposit amount equivalent to belatedly availed credit along with applicable interest informing petitioner that it could not have filed Returns availing such credits after prescribed date and same is impermissible under Section 16[4] of CGST Act 2017. Thereafter, petitioner is informed by another email in month of February, 2020 that petitioner s electronic ledger is blocked for utilization. petitioner has filed its representations dated 03.09.2020 and 10.09.2020 requesting respondent to unblock Electronic Ledger. 3. learned counsel also submits that respondent could have blocked petitioner s Electronic Ledger only in exercise of power under Rule 86A of GST Rules, and this Rule has inbuilt safeguards inasmuch as it provides that Electronic Ledger could be blocked for reasons to be recorded in writing. However, email dated 7.2.2020 does not record any reasons, and given provisions of GST Act and for reasons elaborated in 4 representation dated 03.09.2020, it is permissible to avail Input Credit belatedly subject to payment of late fee. respondent is obliged to consider petitioner's representation. 4. Sri. Hema Kumar, learned Additional Government Advocate, submits that representation is given by petitioner only on 03.09.2020, and petitioner s representations will be considered and suitable decision taken if reasonable time is granted. learned Additional Government Advocate also submits that because petitioner has changed its registered address, present jurisdictional officer would be Assistant Commissioner of Commercial Taxes - LGSTO - 20 Bengaluru-9 and petitioner may be called upon to give representation to this officer to facilitate expedited consideration of petitioner s case. 5 In light of these submissions, this Court is of considered view that writ petition could be disposed of, without expressing any opinion on merits, permitting petitioner to file representation with Assistant Commissioner of Commercial Taxes LGSTO 20, Bengaluru enclosing copy of this order, and this Officer shall expeditedly consider petitioner's representations but within outer period of 6 [six] weeks from date of such representations. writ petition is accordingly disposed of. SD/- JUDGE SA/- Ct:sr Urbanize Developers India Private Limited v. Assistant Commissioner of Commercial Taxes, Bengaluru
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