M/S Lakshmi Engineering Works v. the Assistant Commissioner of
Case brief
What is this about?
WP No. 7034 of 2026 (T-RES), High Court of Karnataka, decided 17-03-2026 by Justice S Sunil Dutt Yadav. M/s Lakshmi Engineering Works challenged the Final Order-in-Original No. 44/2024-25-BNWD4 dated 30.04.2024 passed by the Assistant Commissioner, Bengaluru North West Commissionerate under the CGST/KGST Act, 2017 for TA period 2018 to 2019, confirming excess ITC of Rs. 3,29,163/- found on GSTR-9 verification for FY 2018-19. Non-participation was bonafide; the court set aside the order and remitted the matter to the SCN reply stage, fixing appearance before R2 on 17.04.2026, keeping all merit contentions open. Keywords: excess ITC, GSTR-9, show cause notice, ex parte adjudication, natural justice, remand, GST.
What did the court decide?
Petition disposed of: Order-in-Original No. 44/2024-25-BNWD4 dated 30.04.2024 (Annexure-A) set aside and matter remitted to the stage of reply to show cause notice; petitioner directed to appear before Respondent No.2/Superintendent of Central Taxes on 17.04.2026 without waiting for further notice; all contentions on merit kept open.