2026 (4) TMI 1330

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....br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 1-4-2026<br>Writ Petition No. 104291 of 2025 (T-Res) - -<br>GST<br>HON&#39;BLE MS. JUSTICE JYOTI M For the Petitioner : Sri. Ganesh Vishwanath Shandage And Ms. Pratima Shipurkar S., Advocates For the Respondents : Smt. Nandini.B.Somapur, AGA ORAL ORDER: Sri.Ganesh Vishwanath Shandage and Ms.Pratima Shipurkar S., c....

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....it, order or direction, holding and declaring that the Rectification proceedings as initiated and carried under section 161 of CGST Act, 2017 is ab initio void for being illegal and for being wholly without jurisdiction; (d) Issue a Writ of Mandamus, or such other Writ, Order or direction, as this Court may deem fit, directing Respondent No.04 to Unblock the Input tax credit of Rs.21,83,9....

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....Credit (ITC) by the ACCT, L.G.S.T.O-380, Belagavi, was found to be untenable. Consequently, the said ITC amounting to Rs.21,83,938/- was ordered to be unblocked. Thereafter, a rectification order came to be passed on 27.03.2025. 5. Counsel for the petitioner submits that the rectification order is without jurisdiction, inasmuch as the same has been passed beyond the statutory period of limitati....