Micro Labs Limited Vs Joint Commissioner of Central GST & Ors
Date: December 8, 2025
Subject Matter
Input Tax Credit Distribution by Cross-Charging under Section 31 is Permissible, not Solely ISD
Summary
The petition has been allowed , and the impugned Order-in-Original dated 24.01.2025 has been quashed . The High Court held that the distribution of common Input Tax Credit (ITC) by the Head Office to its branch offices through the issuance of tax inv…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction under Article 226 of the Constitution of India setting aside and quashing the impugned OIO bearing No.CGST Pule-II- GST-000-JC-KRP-086-2024-25, date…