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of <h1>Adjudication order quashed for failing to reconcile records and consider petitioner's 2018-19 input tax credit claim</h1> <h3>M/s. Sri. Nanjundeshwara Traders Versus Commissioner of Commercial Taxes, Commercial Tax Officer, Bengaluru</h3> The HC quashed the adjudication order issued by the tax authority and allowed the petition, issuing certiorari. The court held that although the ... Non-claiming of ITC in a particular year and claim being made in a subsequent year - contention of the petitioner is that the ITC for the year 2018-19 has been claimed in the year 2019-20, moreso, on Reverse Charge Mechanism (RCM) basis which has not been taken into consideration by the respondents - HELD THAT:- Though Revenue submits that the show-cause notice had not been replied to by the petitioner and the same could not be considered. The fact still remains that all the necessary details and records are available with the respondents which could have been considered irrespective of whether petitioner had replied to the show-cause notice or not and the reconciliation of the accounts made. This reconciliation would not require the reply of the petitioner and/or the explanation of the petitioner, since all the documents are available with the respondent. A certiorari is issued, the Adjudication Order dated passed by the Commercial Tax Officer (Audit)-6.9, DGSTO-06, Bengaluru respondent No.2 and summary of order is hereby quashed - petition allowed. Petitioner challenged Adjudication Order dated 26-08-2024 under sections 73(9) of the KGST Act, 2017 and CGST Act, 2017 for tax periods April 2019 to March 2020, asserting ITC for 2018-19 was claimed in 2019-20 (including RCM) and was not considered. Court applied precedent in WP No.20196/2025 (order dated 23.7.2025) that where ITC is not claimed in a particular year but claimed subsequently, 'the annual returns would have to be taken into consideration and then the reconciliation would have to be done.' Respondent's access to necessary records meant reconciliation could proceed 'irrespective of whether petitioner had replied to the show-cause notice or not,' since documents are available with the respondent. ORDER: 'Writ petition is allowed.' 'A certiorari is issued, the Adjudication Order dated 26.08.2024 ... is hereby quashed.' Matter is remitted to respondent No.2 for fresh consideration in terms of the observations and the cited order; petitioner to appear before respondent No.2 on 21.8.2025 and submit reply without further notice.
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