2025 (6) TMI 1564

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....st respondent's Order-of-Adjudication dated 28.02.2025 [Annexure-A]. The first respondent's order dated 28.02.2025 is under Section 73(9) read with certain other provisions of the Karnataka Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 [for short, 'the GST Act'] read with relevant Rules and for the tax period between 01.04.2020 and 31.03.2021. The petitioner has also called in question the summary of the Order of Adjudication dated 28.02.2025 [Annexure-A1] while seeking a declaration of entitlement to the benefit of Input Tax Credit [ITC] for a certain value. 2. The petitioner has impugned the aforesaid orders on the grounds such as that, [a] the first respondent has started, condu....

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....very similar circumstances where the Order of adjudication was concluded without actually examining whether a building can be called 'a plant'' as is mentioned under Section 17(5)(d) of the GST Act. The learned counsel submits that the petitioner has raised all these contentions in the Reply dated 26.12.2024, and notwithstanding the same, the first respondent has failed to consider these objections, and therefore, the proceedings must be restored to the first respondent for due consideration. 4. Ms. Jyothi. M. M., the learned High Court Government Pleader, and Sri R. Madanan Pillai, the learned Central Government Standing Counsel, who is on record for the fourth respondent, are heard for disposal of the petition in the light of the g....