2025 (9) TMI 47

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....ti. 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 Officer (Audit)-6.9, DGSTO-06, Bengaluru, the second res....

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....l 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 consideration by the respondents. 5. Though learned HCGP sub....