2025 (8) TMI 472

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....). For the Respondents: (By Sri. K. Hema Kumar Aga 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 18-07-2024 passed by the Assistant Commissioner of Commercial Taxes, LGSTO-016, Bengaluru, the second respondent herein....

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....se, in the interest of justice." 2. The petitioner is engaged in the business of trading and corporate gifts. The petitioner had received certain supplies from M/s. Scope Amra Enterprises LLP. However, the said supplier though had filed GSTR-01 for the financial year 2019-2020 had not disclosed the transactions with the petitioner. 3. The said Scope Amra had disclosed the transaction with the p....

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....bsequently. 5. It is on that basis that he submits that if the matter is remitted to Respondent Nos. 2 and 3 for fresh consideration, the necessary documents would be placed on record. 6. He also relies upon the decision of a Co-ordinate Bench of this Court in the case of M/s. Wipro Limited India Company Vs. The Assistant Commissioner Of Central Taxes And Others WP.NO.16175/2022 DD 06.01.2023, f....

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....pe Amra. It is on account of the alleged mistake on the part of Scope Amra in not disclosing the transaction in GST-01 that the petitioner could not claim the benefit thereof. 10. The petitioner could not place the documents as regards the orders passed in respect of Scope Amra at the time when the matter was taken for consideration by Respondent Nos.2 and 3. Now, a memo has been filed placing al....