2025 (9) TMI 47

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate For the R1 TO R2 : Smt. Jyoti. M, Maradi, HCGP ORAL ORDER 1. Learned HCGP is directed to accept notice for respondents No.1 and 2. 2. 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 26-08-2024 passed by the Commercial Tax Office....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e come to a conclusion that in such circumstances the annual returns would have to be taken into consideration and then the reconciliation would have to be done. 4. In the present case also, the contention of learned counsel for 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Commercial Tax Officer (Audit)-6.9, DGSTO-06, Bengaluru respondent No.2-herein in No.GST-A.0.73- 32/CR-150/2024-25/T.No.-267/2024-25 and summary of order dated 26.08.2024 in No.ZD2908240912624 at ANNEXURE-C is hereby quashed. iii. The matter is remitted to respondent No.2 for fresh consideration in terms observation made in the present matter as also in order dated 23.7.2025 in WP No.2019....