Case LawWrit Petition No. 7295 of 2024 (T-RES)
R.S Marketing and Logistics Private Limited Vs Commercial Tax Officer
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- June 4, 2024
- Type:
- Writ Petition
- Members:
- S SUNIL DUTT YADAV
Subject
GSTR-3B & 2A mismatch: Order set aside for not following circular 183/15/2022
Input Tax Credit
Summary
The petitioner challenges an adjudicating order, which disallowed input tax credit (ITC) due to discrepancies observed between their GSTR-3B and GSTR-2A filings. The petitioner contends that they were not given adequate opportunity to explain these d…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Petitioner has filed the present petition seeking for setting aside of the order of adjudication bearing Reference No. CTO/LGSTO-51/LR/D&R-04/2023-24 dated 02.05.2023 passed by the respondent, copy of which is produced at Annexure-A. 2. It is the case of the petitioner that there were certain discrepancies between the ITC claimed as per G…