Bangalore Steel Distributors Vs Assistant Commissioner of Central Tax (Karnataka High Court)
The Karnataka High Court set aside an Order-in-Original challenged by the petitioner and remitted the matter for reconsideration. The petitioner contended that the adjudication order failed to consider its detailed submissions, particularly its assertion that purchases were made against valid tax invoices issued by a registered supplier. The petitioner stated that it had made specific assertions to demonstrate the genuineness of the transactions, but these were not taken note of by the authority. The Court observed that these assertions remained uncontroverted. In light of this, the impugned order was set aside and the matter was remitted for fresh consideration, with direction to afford the petitioner a fresh opportunity of hearing. The petitioner also submitted that the supplier had filed GSTR-1 and GSTR-3B returns and that the same were reflected in the petitioner’s GSTR-2A. The Court noted this submission, clarifying that it would be subject to adjudication before the authority. The petition was allowed, all contentions were kept open, and the petitioner was directed to appear before the respondent authority on 18.03.2026 with liberty to produce fresh documents.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
The petitioner has called in question the Order-in-Original at Annexure-G. The petitioner has also sought for issuance of writ of mandamus to direct the Assistant Commissioner of Commercial Taxes i.e., respondent No.3 to produce before this Court, the particulars of transactions undertaken by M/s. Shree Shyama Alloys Steel along with the petitioner herein.
