Karnataka HC on GST ITC: Reply Not Needed If Records Exist

Sri. Nanjundeshwara Traders Vs Commissioner of Commercial Taxes Karnataka (Karnataka High Court) In the case of Sri. Nanjundeshwara Traders Vs Commissioner of Commercial Taxes Karnataka, the Karnataka High Court addressed a petition challenging an adjudication order that denied an Input Tax Credit (ITC) claim. The petitioner, Sri. Nanjundeshwara Traders, sought to quash an order for the period of April 2019 to March 2020. The key issue was the delayed claim of ITC for the financial year 2018-19, which was instead filed in the subsequent year, 2019-20, on a Reverse Charge Mechanism (RCM) basis....