The Karnataka High Court has allowed Puma to make an application to avail benefits of the Goods and Service Tax (GST) Amnesty Scheme under Section 128A of the CGST Act.

The bench of Justice S.R.Krishna Kumar has observed that if one more opportunity is provided to the petitioner, the petitioner would file additional pleadings, documents etc., without expressing any opinion on the merits/demerits of the rival contentions, the bench set aside the order and remit the matter back to the department for reconsideration afresh and pass appropriate order, within a stipulated time frame, in accordance with law.

The Petitioner/assessee, Puma Sports contend that despite having referred to the said three Circulars, department did not consider the claim of the petitioner qua circulars on the sole ground that the petitioner had not produced relevant documents in this regard. The order may be set aside and remitted back to the department  for reconsideration afresh, in accordance with law. It is further submitted that the petitioner would produce all relevant documents and the department may be directed to pass the appropriate orders, in accordance with law.

The petitioner intended to avail the benefit of Amnesty scheme under Section 128A of the CGST Act.

The court held that immediately upon department passing appropriate orders, the petitioner would be entitled to make an application for the benefit under the earnesty scheme, which shall be considered by the concerned respondent, in accordance with law.

Case Details

Case Title: M/S Puma Sports India Private Limited Versus Union Of India

Case No.: Writ Petition No. 32571 Of 2024 (T-Res)

Date: 19/03/2025

Counsel For Petitioner: G. Shivadass, Senior Counsel 

Counsel For Respondent: M.N. Kumar

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