TaxTMI 
TaxTMI 
2024 (10) TMI 1240
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....ES FOR THE RESPONDENTS : BY SRI. CHANDRACHUD A., ADVOCATE FOR R1; SRI. HEMA KUMAR K., AGA FOR R2, R5, R6 AND R7; SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R3 AND R4 ORDER In this petition, the petitioner seeks the following reliefs : "a) Issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India quashing the impugned show cause notices bearing No. JCCT (VIG) / ACCT-3/GST/ADJN-14/23-24/1185 dated 05.08.2023 and impugned show cause notices bearing Nos.JCCT (VIG) / ACCT-3/GST/ADJN-15/23-24/1185 dated 05.08.2023 issued by the Respondent No.6 in FORM GST DRC-01 enclosed at Annexures - A and A-1 demanding input tax credit availed....
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....s registered under the Central Goods and Services Act, 2017 (CGST Act) and the respondent Nos.1, 3 and 4 are the CGST authorities in the present petition. So also, respondent Nos.2, 5, 6 and 7 are the State GST Authorities under the Karnataka Goods and Services Act, 2017 (KGST Act). The petitioner seeks quashing of the impugned Show Cause Notice at Annexure - B dated 27.09.2023 issued by Central GST Authorities as well as the impugned Show Cause Notices at Annexures - A and Al both dated 05.08.2023 and also the impugned Show Cause Notice at Annexure - A2 dated 06.10.2023, all having been issued by the State GST authorities and for other reliefs. 3. The respondents have filed their statement of objections and have contested the petition. ....
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....T Act, 2017 having been allegedly taken belatedly is contrary to the Circular No.211/5/24- GST dated 26.06.2024 as well as the judgment of this Court in the case of M/s. Bosch Limited Vs. the State of Karnataka and Deputy Commissioner of Commercial Taxes, 2024 VIL-828- KAR. It is also submitted that insofar as the demand made in Annexure - B dated 27.09.2023 demanding interest on GST towards amounts paid in favour of the employees' salary in view of Section13(3)(c) and Section 128A of the CGST Act 2017, the petitioner would not be liable to pay interest as demanded in the said Show Cause Notice, which deserves to be quashed. 7. Per contra, the learned AGA for respondent Nos.2, 5, 6 and 7 - Central GST Authorities would not dispute that t....
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....allenge to the impugned Show Cause Notice at Annexure - B dated 27.09.2023 issued by the respondent Nos.1, 3 and 4, Central - GST Authorities is concerned, the decision of this court in the case of M/s. Bosch Ltd. V. State of Karnataka & Ors., supra, read with the Circular No 211/5/24-GST dated 26.06.2024 is squarely applicable. As can be seen from Paragraph Nos.2.5, 2.6 & 2.7 of Circular, the petitioner would be entitled to avail ITC and cannot be deprived of the same or fastened with liability to pay interest on account of his claim having filed belatedly as can be seen from the circular. 11. The relevant portions of the decision of this court in the case of M/s. Bosch Ltd. V. State of Karnataka & Ors., is reproduced hereunder: ....
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....e only. In cases, where the recipient issues the said invoice after the time of supply of the said supply and pays tax accordingly, he will be required to pay interest on such delayed payment of tax. 2.7 Accordingly, it is clarified that in cases of supplies received from unregistered suppliers, where tax has to be paid by the recipient under reverse charge mechanism (RCM) and where invoice is to be issued by the recipient of the supplies in accordance with section 31 (3) (f) of CGST Act, the relevant financial year for calculation of time limit for availment of input tax credit under the provisions of section 16(4) of CGST Act will be the financial year in which the invoice has been issued by the recipient under section 31(3)(f) o....
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....decisions/pass appropriate orders in accordance with law." 12. The challenge to the impugned Show Cause Notice at Annexure-B can be disposed of by directing the petitioner to submit a suitable reply together with the relevant documents and by directing the concerned respondent Nos.1, 3 and 4, Central - GST Authorities to consider the same and proceed further in accordance with law bearing in mind the observations made in this order and the provisions referred to supra (Section 13(3)(C) of the CGST Act, 2017, Section 128A of the CGST Act, 2017, Circular No. 211/5/24- GST dated 26.06.2024 etc.) . 13. In the result, the following: ORDER (i) The petition is allowed - in - part. (ii) The impugned Show Cause Notices at ....