Karnataka HC Set Aside GST ITC Demand for Ignoring GSTR-2A vs 3B Circular

Abhimaani Structures And Engineering Private Limited Vs Superintendent of Central Tax (AWD-2) (Karnataka High Court) The writ petition was filed before the Karnataka High Court challenging adjudication orders passed by the GST authorities for the tax period 2017–18. The petitioner sought quashing of (i) the adjudication order dated 15.11.2023 passed under Section 73(9) of the Central Goods and Services Tax Act, 2017, (ii) the summary order in Form GST DRC-07 dated 17.11.2023, and (iii) a consequential letter dated 14.10.2025. The petitioner also sought appropriate consequential reliefs. The ...