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 petitioner contended that pursuant to a show cause notice dated 18.01.2023, a detailed reply had been submitted. However, while passing the impugned adjudication order, the proper officer failed to consider the relevant Circular dated 27.12.2022 issued by the Central Board of Indirect Taxes and Customs, which prescribes the procedure to be followed in cases of discrepancy between Input Tax Credit (ITC) claimed in GSTR-3B and GSTR-2A. It was argued that the said Circular squarely applied to the petitioner’s case and that non-consideration of the Circular rendered the order unsustainable. Reliance was placed on an earlier decision of the Karnataka High Court in S. Marketing and Logistics (P) Ltd. v. Commercial Tax Officer.
The respondents defended the impugned order, contending that adequate opportunity had been provided and that there was no merit in the petition warranting interference by the Court.
