2025 (7) TMI 1864

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....<br>HON&#39;BLE MR. JUSTICE SURAJ GOVINDARAJ For the Petitioner: (By Sri. Thirumalesh M., Advocate). For the Respondents: (By Smt. Jyoti. M. Maradi, HCGP For R1 To R3). ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: i. Issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Adjudication Order dated 19-0....

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....URE - C; iii. issue a writ of certiorari or a declaration in the nature of writ of certiorari quashing the Order dated 21-02-2025 passed by the Joint Commissioner of Commercial Taxes, (Appeals)-4, Bengaluru, the third respondent herein, in No. AD2901250403286 and ZD2902250848811, under section 107 of the KGST Act, 2017 and CGST Act, 2017 for the tax periods April 2019 to March 2020, in th....

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....l Year 2020-21. He submits that if all these factors are taken into consideration, it would be seen that there is no excess ITC which has been claimed by the petitioner. The respondents have only taken into consideration GSTR-2A and GSTR-3B without taking into consideration DRC-03 and annual returns, has arrived at a wrong conclusion and wrong calculation. 4. All the above submissions of learne....

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....ssed in No. ACCT/LGSTO-16/DRC-07/2024-25 and order dated 20.07.2024 in No. ZD290724066834U at Annexure-C and consequently, order dated 21.02.2025 passed in No.AD2901250403286 and ZD2902250848811 at Annexure-D are setaside. iii. The matter is remitted for reconsideration at the stage of reply to the show cause notice. iv. Since, the present order is passed in the presence of both the counsels....