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R.S. MARKETING AND LOGISTICS PRIVATE LIMITE vs. THE COMMERCIAL TAX OFFICER BENGALURU
(Karnataka High Court)

Hon'ble Judges:

S SUNIL DUTT YADAV
Pet. Counsel
Pradyumna Hejib
Res. Counsel
Hema Kumar

Petitioner / Applicant

R.S. MARKETING AND LOGISTICS PRIVATE LIMITE
Respondent THE COMMERCIAL TAX OFFICER BENGALURU
Court Karnataka High Court
State

Karnataka

Date Jun 5, 2024
Order No.

WRIT PETITION NO. 7295 OF 2024 (T-RES)

Citation

2024(6) TAXREPLY 9920
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ORDER

ORDER PER 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 GSTR-3B and GSTR-2A and noticing such discrepancies, the Authority has adjudicated and directed excess claim of ITC to be reversed. 3. It is the case of the petitioner that they were not given sufficient opportunity to explain the discrepancies. However, it is submitted that irrespective of the stand taken by the assessee, in light of the Circular No. 183/15/2022-GST dated 27.12.2022 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing, wherever there is discrepancy in GSTR-3B and GSTR-2A, procedure is prescribed and in terms of the said procedure, the adjudicating authority ought to have followed the s....

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