M/S Felicity Adobe LLP v. Assistant Commissioner of Central Tax
Case brief
What is this about?
Karnataka HC Bengaluru 2026 writ petition (T-RES) by Felicity Adobe LLP v Assistant Commissioner of Central Tax East Division-6; GST Input Tax Credit dispute over mismatch between GSTR-3B, GSTR-2A and GSTR-9; alleged denial of personal hearing and non-consideration of reconciliation statement annexed to reply to show cause notice; order-in-original (DIN 20250257000000777C0A dated 24.02.2025) set aside under Article 226 and matter remitted for reconsideration with directions to examine Annexure-E with Annexure-1; appearance fixed 18.05.2026; contentions kept open; relevant search terms: natural justice in GST adjudication, differential ITC reconciliation, GSTR-2A vs GSTR-3B mismatch, remand for fresh consideration, certiorari against order-in-original, Judge S Sunil Dutt Yadav.
What did the court decide?
Order-in-original dated 24.02.2025 (Annexure-A) set aside; matter remitted for reconsideration with the petitioner to appear before the respondent on 18.05.2026 without further notice; authority to re-examine the reply (Annexure-E) with the reconciliation (Annexure-1), afford an opportunity to explain the reconciliation and proceed as per law; all contentions kept open; petition disposed of.