M/S YASHWANTI BULLION vs THE ASSISANT COMMISSIONER
- Court
- Karnataka High Court
- 1 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
IN THE HIGH COURT OF KARNATAKA AT DHARWAD
TH
DATED THIS THE 30 DAY OF OCTOBER, 2026
BEFORE
THE HON'BLE MR. JUSTICE T.M.NADAF
WRIT PETITION NO.103859 OF 2026 (T-RES)
BETWEEN:
M/S. YASHWANTI BULLION,
SHOP NO.401, KADE BAZAR,
SHAHAPUR, BELAGAVI-590003.
REP. BY ITS PARTNER
SRI. VINAYAK S/O. NAMDEV JADHAV,
AGE. 46 YEARS, # ONE CITY HOME GARDEN,
WING A FLAT NO.106, GOOD SHED ROAD,
SHASTRI NAGAR, BELAGAVI- 590001,
GSTIN: 29AABFY1745P1ZI.
…PETITIONER
(BY SRI. H.R. KAMBIYAVAR, ADVOCATE)
AND:
1. THE ASSISTANT COMMISSIONER
OF COMMERCIAL TAXES, LGSTO-395,
ST
1 FLOOR, CLUB ROAD, SUMOULYA SOUDHA,
BELAGAVI- 590001.
2. THE STATE OF KARNATAKA,
DEPARTMENT OF REVENUE,
REP. BY ITS FINANCE SECRETARY,
VIDHANA SOUDHA, BENGALURU- 560001.
3. THE COMMISSIONER OF
COMMERCIAL TAXES IN KARNATAKA,
VANIJYA THERIGE KARYALAYA,
ST
1 MAIN, GANDHINAGAR,
BENGALURU- 560009.
Digitally signed by
THEJAS KUMAR N
Location: High
Court of
Karnataka,
Dharwad Bench
- 2 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
4. THE GOVERNMENT OF INDIA,
REP. BY DIRECTOR, MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS,
GST POLICE WING, NEW DELHI- 110001.
…RESPONDENTS
(BY SMT. KIRTILATA R.PATIL, HCGP FOR R1 TO R3;
SRI. GIRISH S.HULMANI, ADVOCATE FOR R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO I)
THE WRIT OF DECLARATION TO DECLARE AND STRIKE DOWN
SECTION 16 (2) (C) OF THE CGST/SGST ACTS AS BEING
UNCONSTITUTIONAL, THE SAME BEING VIOLATIVE OF
ARTICLES 14 AND 19(1)(G) OF THE CONSTITUTION OF INDIA.
II. IN THE ALTERNATIVE, THE PETITIONER MOST
RESPECTFULLY PRAYS THAT THIS HON’BLE HIGH COURT MAY
BE PLEASED TO READ DOWN THE PHRASEOLOGY “HAS BEEN
ACTUALLY PAID” OCCURRING IN SECTION 16(2)(C) OF THE
CGST/SGST ACTS TO MEAN “OUGHT TO HAVE BEEN PAID”. III.
ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE
NATURE OF A WRIT OF CERTIORARI QUASHING AN
ADJUDICATION ORDER DTD: 21/01/2025 FOR THE TAX
PERIOD 2020-21, BEARING REF: NO. ACCT/LGSTO-
395/73/2024-25/B-7679 VIDE ANNEXURE-A, TO THE WRIT
PETITION PASSED BY RESPONDENT NO.1. IV. ISSUE A WRIT
OF MANDAMUS OR A DIRECTION TO GIVE BENEFIT UNDER AS
PER THE CIRCULAR NO 183/15/2022-GST ISSUED BY THE
RESPONDENT NO.4 VIDE ANNEXURE – “B”. V. ISSUE A WRIT
OF MANDAMUS OR A DIRECTION TO GIVE BENEFIT UNDER AS
PER THE CIRCULAR NO 193/05/2023-GST ISSUED BY THE
RESPONDENT NO.4 VIDE ANNEXURE – “C”. VI. THIS HON’BLE
HIGH COURT MAY BE PLEASED TO ISSUE SUCH OTHER WRIT
OR WRITS OR DIRECTIONS IN THE NATURE OF A WRIT AS
THIS HON’BLE HIGH COURT MAY DEEM IT FIT TO GRANT IN
THE FACTS AND CIRCUMSTANCES OF THE PETITIONERS CASE.
THIS PETITION, COMING ON FOR ORDERS, THIS DAY,
ORDER WAS MADE THEREIN AS UNDER:
- 3 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
CORAM: HON'BLE MR. JUSTICE T.M.NADAF
ORAL ORDER
This Writ Petition is filed seeking the following reliefs:
“i) The writ of declaration to declare and strike down
Section 16 (2) (c) of the CGST/SGST Acts as being
unconstitutional, the same being violative of
Articles 14 and 19(1)(G) of the Constitution of
India.
ii. In the alternative, the Petitioner most respectfully
prays that this Hon’ble High Court may be pleased
to read down the phraseology “has been actually
paid” occurring in section 16(2)(c) of the
CGST/SGST Acts to mean “ought to have been
paid”.
iii. Issue a Writ of Certiorari or a direction in the nature
of a Writ of Certiorari quashing an adjudication
order dtd: 21/01/2025 for the Tax Period 2020-21,
bearing Ref: No.ACCT/LGSTO-395/73/2024-25/B-
7679 vide ANNEXURE-A , to the writ petition
passed by Respondent No.1.
iv. Issue a Writ of Mandamus or a direction to give
benefit under as per the circular no 183/15/2022-
GST Issued By the Respondent No.4 vide
ANNEXURE – “B” .
v. Issue a Writ of Mandamus or a direction to give
benefit under as per the circular no 193/05/2023-
- 4 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
GST Issued by the Respondent No.4 vide
ANNEXURE – “C ”.
vi. This Hon’ble High Court may be pleased to issue such
other writ or writs or directions in the nature of a
writ as this Hon’ble High Court may deem it fit to
grant in the facts and circumstances of the
petitioner’s case.”
2. Sri.H.R.Kambiyavar, learned counsel appearing
for the petitioner submits that he is not pressing prayer
No.1.
3. His submission is taken on record and prayer
No.1 sought in the writ petition is dismissed as not
pressed.
4. In that view of petitioner’s counsel submission,
the petition is heard for final disposal.
5. Heard, Sri.H.R.Kambiyavar, learned counsel
appearing for the petitioner; Smt.Keethilatha Patil, learned
HCGP and Sri.Girish S. Hulmani, learned counsel on the
Panel of respondent No.4.
- 5 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
6. Sri.H.R.Kambiyavar submits that respondent
No.1 passed an ex-parte adjudication order under Section
73(9) of the KGST/CGST Act, 2017, without affording any
opportunities to the petitioner, raising a demand of
Rs.92,08,898/- and directing the petitioner to discharge
the statutory liabilities raised therein within 90 days from
the date of receipt of the order, failing which recovery
action would be contemplated as per Section 79 of the
KGST/CGST Act, 2017.
7. The main contention of Sri.H.R.Kambiyavar is
that he was not notified of any action contemplated under
Section 73(9) of the Act, 2017, prior to passing of the
order by the authority. To buttress his argument, he has
relied on the judgment of the Coordinate Bench of this
Court in W.P.No.103035/2025 and seeks to accord the
very same benefit to the petitioner.
8. The order passed by the Coordinate Bench of
this Court in W.P.No.103035/2025, reads as under:
- 6 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
1. “ Heard the learned counsel appearing for the
petitioner and learned counsels representing the
respondents.
2. The learned counsel Ms. Umera appearing for
the petitioner would give up the prayer qua the
constitutional validity of Section 16(2)(c) of the CGST Act.
3. The submission is placed on record.
4. For the rest of the issue that remains, the
counsel for the petitioner submits that it is already
considered by this Court in W.P. No.108748/2025
disposed of on 24.11.2025. The same reads as follows:
1. The petitioner is before this Court seeking for
the following prayer:
a. Issue a writ of certiorari or any other
appropriate writ or quashing the order-in-
appeal dated 29-03-2025 passed by the
respondent-1 order-in-appeal No.BGM-JJ-
ADC-229-2024-25-GST and vide Annexure-A
and quash the adjudication order bearing
No.BEL-CGST-000-HUB-SUP-RHB-08-2023-
24 dated 07-12-2023 passed by the
respondent -2 and vide Annexure –B.
b. And also such other and further relief as this
Hon’ble Court deems fit considering the facts
and circumstances of the case, to meet the
ends of justice.
2. Heard the learned counsel
Sri.S.G.Solargoppa appearing for the
petitioner.
3. Learned counsel appearing for
the petitioner would submit that, the issue in
the lis stands covered by the judgment
rendered by the Co-ordinate Bench of this
Court in Writ Petition No.16175/2022,
th
disposed off on 06 January 2023, wherein it
is held as follows:
- 7 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
“1. In this petition, petitioner has
sought for the following prayer:-
“a) To issue order(s), directions,
writ(s) in the nature of mandamus, directing
Respondent No.1 to allow the petitioner
access to the GST portal in order to the
rectify form GSTR-1 uploaded between FY
2017-18 and 2018-19 with respect to those
invoices issued to the Recipient so as to
enable the recipient to take credit of the tax
paid by the petitioner notwithstanding the
time limit prescribed in Section 16(4) of the
CGST Act.
b) In the alternative, to issue,
orders(s) directions, writ(s) in the nature of
mandamus, directing Respondent No.1 to
respond and consider the request made by
the Petitioner vide letter dated: 06.09.2021
enclosed in Annexure-D.
c) To issues order(s), directions,
writ(s), or any other relief as this Hon’ble
Court deems it fit and proper in the facts and
circumstance of the case in the interest of
justice.”
2. Heard learned Senior counsel
for the petitioner, learned counsel for
respondents 1 to 3 – revenue, learned AGA
for the 4th respondent as well as learned
counsel for the 5th respondent and perused
the material on record.
3. In addition to reiterating the
various contentions urged in the petition and
referring to the material on record, learned
Senior counsel for the petitioner invites my
attention to the Circular bearing
No.183/15/2022-GST dated 27.12.2022 in
order to point out that the petitioner as well
as the 5th respondent would be entitled to
the benefit of the directions issued in the
- 8 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
said Circular with regard to the errors
committed in the Invoices and the relevant
forms of both the petitioner and 5th
respondent and as such, the present petition
deserves to be disposed of in terms of the
said Circular.
4. Per contra, learned counsel for the
respondentsrevenue submits that the said
Circular is not applicable insofar as the
petitioner and 5th respondent are concerned
and that there is no merit in the petition and
the same is liable to be dismissed.
5. In order to appreciate the rival
contentions, it is necessary to extract the
said Circular, which reads as under:-
Circular No. 183/15/2022-GST
F. No. CBIC-20001/2/2022 - GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and
Customs
GST Policy Wing
*
New Delhi, Dated the 27th December, 2022
To,
The Principal Chief Commissioners/ Chief
Commissioners/
Principal Commissioners/ Commissioners of
Central Tax (All)/
The Principal Directors General/ Directors
General (All)
Madam/Sir,
Subject: Clarification to deal with
difference in Input Tax Credit (ITC) availed
in FORM GSTR-3B as compared to that
detailed in FORM GSTR-2A for FY 2017-18
and 2018-19 – reg.
- 9 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
Section 16 of the Central Goods and
Services Tax Act, 2017 (hereinafter referred
to as “CGST Act”) provides for eligibility and
conditions for availing Input Tax Credit
(ITC). During the initial period of
implementation of GST, during the financial
years 2017-18 and 2018-19, in many cases,
the suppliers have failed to furnish the
correct details of outward supplies in their
FORM GSTR-1, which has led to certain
deficiencies or discrepancies in FORM GSTR-
2A of their recipients. However, the
concerned recipients may have availed input
tax credit on the said supplies in their
returns in FORM GSTR-3B. The discrepancies
between the amount of ITC availed by the
registered persons in their returns in FORM
GSTR-3B and the amount as available in
their FORM GSTR-2A are being noticed by
the tax officers during proceedings such as
scrutiny/ audit/ investigation etc. due to
such credit not flowing to FORM GSTR-2A of
the said registered persons. Such
discrepancies are considered by the tax
officers as representing ineligible ITC availed
by the registered persons, and are being
flagged seeking explanation from the
registered persons for such discrepancies
and/or for reversal of such ineligible ITC.
2. It is mentioned that FORM GSTR-2A
could not be made available to the taxpayers
on the common portal during the initial
stages of implementation of GST. Further,
restrictions regarding availment of ITC by
the registered persons upto certain specified
limit beyond the ITC available as per FORM
GSTR-2A were provided under rule 36(4) of
Central Goods and Services Tax Rules, 2017
(hereinafter referred to as “CGST Rules”)
only with effect from 9th October 2019.
However, the availability of ITC was
subjected to restrictions and conditions
- 10 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
specified in Section 16 of CGST Act from 1st
July, 2017 itself. In view of this, various
representations have been received from the
trade as well as the tax authorities, seeking
clarification regarding the manner of dealing
with such discrepancies between the amount
of ITC availed by the registered persons in
their FORM GSTR-3B and the amount as
available in their FORM GSTR-2A during FY
2017-18 and FY 2018-19.
4. In order to ensure uniformity in the
implementation of the provisions of the law
across the field formations, the Board, in
exercise of its powers conferred under
Section 168(1) of the CGST Act, hereby
clarifies as follows;
Sl.No.
Scenario Clarification
In such cases, the
difference in ITC claimed
by the registered person
in his return in FORM
GSTR-3B and that
available in FORM GSTR-
2A may be handled by
following the procedure
provided in para 4 below.
a Where the supplier has failed
to file FORM GSTR-1 for a
tax period but has filed the
return in FORM GSTR-3B for
said tax period, due to which
the supplies made in the said
tax period do not get
reflected in FORM GSTR-2A
of the recipients.
In such cases, the
difference in ITC claimed
by the registered person
in his return in FORM
GSTR-3B and that
available in FORM GSTR-
2A may be handled by
following the procedure
provided in para 4 below.
b Where the supplier has filed
FORM GSTR-1 as well as
return in FORM GSTR-3B for
a tax period, but has failed
to report a particular supply
in FORM GSTR-1, due to
which the said supply does
not get
reflected in FORM GSTR-2A
of the recipient.
c. Where supplies were made to
a registered person and
invoice is issued as per Rule
46 of CGST Rules containing
GSTIN of the recipient, but
In such cases, the
difference in ITC claimed
by the registered person
in his return in FORM
GSTR-3B and that
- 11 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
supplier has wrongly reported
the said supply as B2C
supply, instead of B2B
supply, in his FORM GSTR-1,
due to which the said supply
does not get reflected in
FORM GSTR-2A of the said
registered person.
available in FORM GSTR-
2A may be handled by
following the procedure
provided in para 4 below.
Where the supplier has filed
FORM GSTR-1 as well as
return in FORM GSTR-3B for
a tax period, but he has
declared the supply with
wrong GSTIN of the
recipient in FORM GSTR-1
In such cases, the
difference in ITC claimed
by the registered person
in his return in FORM
GSTR-3B and that
available in FORM GSTR-
2A may be handled by
following the procedure
provided in para 4 below.
In addition, the proper
officer of the actual
recipient shall intimate
the concerned whose
jurisdictional tax authority
of the registered person,
GSTIN has been
mentioned wrongly, that
ITC on those transactions
is required to be
disallowed, if claimed by
such recipients in their
FORM GSTR- 3B.
However, allowance of ITC
to the actual recipient
shall not depend on the
completion of the action
by the tax authority of
such registered person,
whose GSTIN has been
mentioned wrongly, and
such action will be
pursued as an
independent
action.
- 12 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
4. The proper officer shall first seek the
details from the registered person regarding all the
invoices on which ITC has been availed by the
registered person in his FORM GSTR 3B but which
are not reflecting in his FORM GSTR 2A. He shall
then ascertain fulfillment of the following conditions
of Section 16 of CGST Act in respect of the input
tax credit availed on such invoices by the said
registered person:
i) that he is in possession of a tax invoice or
debit note issued by the supplier or such other tax
paying documents;
ii) that he has received the goods or services
or both;
iii) that he has made payment for the
amount towards the value of supply, along with tax
payable thereon, tot he supplier.
Besides, the proper officer shall also check
whether any reversal of input tax credit is required
to be made in accordance with section 17 or
section 18 of CGST Act and also whether the said
input tax credit has been availed within the time
period specified under sub-section
(4) of section 16 of CGST Act.
4.1 In order to verify the condition of
clause (c) of sub-section (2) of Section 16 of CGST
Act that tax on the said supply has been paid by
the supplier, the following action may be taken by
the proper officer:
4.1.1 In case, where difference between
the ITC claimed in FORM GSTR-3B and that
available in FORM GSTR 2A of the registered
person in respect of a supplier for the said financial
year exceeds Rs 5 lakh, the proper officer shall ask
the registered person to produce a certificate for
the concerned supplier from the Chartered
Accountant (CA) or the Cost Accountant (CMA),
certifying that supplies in respect of the said
- 13 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
invoices of supplier have actually been made by the
supplier to the said registered person and the tax
on such supplies has been paid by the said supplier
in his return in FORM GSTR 3B. Certificate issued
by CA or CMA shall contain UDIN. UDIN of the
certificate issued by CAs can be verified from ICAI
website https://udin.icai.org/search-udin and that
issued by CMAs can be verified from ICMAI website
https://eicmai.in/udin/VerifyUDIN.
aspx.
4.1.2 In cases, where difference between
the ITC claimed in FORM GSTR-3B and that
available in FORM GSTR 2A of the registered
person in respect of a supplier for the said financial
year is upto Rs 5 lakh, the proper officer shall ask
the claimant to produce a certificate from the
concerned supplier to the effect that said supplies
have actually been made by him to the said
registered person and the tax on said supplies has
been paid by the said supplier in his return in FORM
GSTR 3B.
4.2 However, it may be noted that for
the period FY 2017-18, as per proviso to section
16(4) of CGST Act, the aforesaid relaxations shall
not be applicable to the claim of ITC made in the
FORM GSTR-3B return filed after the due date of
furnishing return for the month of September,
2018 till the due date of furnishing return for
March, 2019, if supplier had not furnished details of
the said supply in his FORM GSTR-1 till the due
date of furnishing FORM GSTR 1 for the month of
March, 2019.
5. It may also be noted that the
clarifications given hereunder are case specific and
are applicable to the bonafide errors committed in
reporting during FY 2017-18 and 2018-19. Further,
these guidelines are clarificatory in nature and may
be applied as per the actual facts and
circumstances of each case and shall not be used in
the interpretation of the provisions of law.
- 14 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
6. These instructions will apply only to the
ongoing proceedings in scrutiny/audit/
investigation, etc. for FY 2017-18 and 2018-19 and
not to the completed proceedings. However, these
instructions will apply in those cases for FY 2017-
18 and 2018-19 where any adjudication or appeal
proceedings are still pending.
7. Difficulty, if any, in the implementation of
the above instructions may please be brought to
the notice of the Board. Hindi version would follow.
Sanjay Mangal
Principal Commissioner (GST)
6. As rightly contended by the learned
Senior counsel for the petitioner, a perusal of the
Invoices at Annexure-C will indicate that while
supplies are made by the petitioner to the 5th
respondent – M/s.ABB Global Industries and
Services Private Limited, the GSTIN Number
mentioned in the Invoices has been incorrectly
shown as that of ABB India Limited, which is a
completely different and independent juristic and
legal entity from the 5th respondent herein. Under
these circumstances, having regard to the
language employed in the Circular, which
contemplates rectification of the bonafide and
inadvertent mistakes committed by the persons at
the time of filing of Forms and submitting Returns,
in the peculiar and special facts and circumstances
of the instant case, I am of the considered opinion
that the error committed by the petitioner in
showing the wrong GSTIN number in the Invoices
which was carried forward in the relevant Forms as
that of ABB India Limited instead of the 5th
respondent i.e., M/s.ABB Global Industries and
Services Private Limited, is clearly a bonafide error,
which has occurred due to bonafide reasons,
unavoidable circumstances, sufficient cause and
consequently, the aforesaid Circular would be
directly and squarely applicable to the facts of the
instant case.
- 15 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
7. A perusal of the aforesaid Circular also
indicates that the procedure to be followed in such
cases has been prescribed at paragraph-4. In
addition to the Circular, the petitioner has also filed
an Affidavit satisfying the conditions stipulated in
paragraph – 4.1.1 of the Circular, enclosing the
details of the Invoices issued by the petitioner to
the 5th respondent. The 5th respondent has filed
statement of objections setting out the facts
admitting, accepting and re- enforcing the claim of
the petitioner with regard to the discrepancies /
mismatch in mentioning of the GSTIN Number.
8. Under these circumstances, I am of the
considered opinion that it would be just and proper
to dispose of this petition directing the respondents
1 to 3 – revenue to follow the procedure prescribed
in the Circular and apply the said Circular to the
facts of the instant case of the petitioner, 5th
respondent and their transactions for the years
2017-18, 2018-19 and 2019-20. It is also
necessary to state that though the Circular refers
only to the years 2017-18 and 2018-19, since
there are identical errors committed by the
petitioner not only in respect of the assessment
years 2017-18 and 2018-19 but also in relation to
the assessment year 2019-20 also, I am of the
view that by adopting a justice oriented approach,
the petitioner would be entitled to the benefit of
the Circular for the year 2019-20 also.
9. In the result, I pass the following:-
ORDER
(i) Petition is hereby disposed of directing
the respondents 1 to 3 to take necessary steps in
relation to the petitioner and 5th respondent for
the assessment years 2017-18, 2018-19 and 2019-
20 in terms of the Circular No. bearing
No.183/15/2022-GST dated 27.12.2022.
(ii) The respondents 1 to 3 are hereby
directed to consider the request made by the
- 16 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
petitioner vide letter at Annexure-D dated
06.09.2021 and proceed further in accordance with
law and in terms of the Circular dated 27.12.2022
as expeditiously as possible.”
5. In the light of the issue standing covered
by the judgment passed by the Co-ordinate Bench
of this Court (supra), I deem it appropriate to pass
the following:
ORDER
i. Writ Petition is allowed in part.
ii. The Order-in-Original dated 07.12.2023 passed
by respondent No.2 vide Annexure-B stands
quashed.
iii. The Order-in-Appeal dated 29.03.2025 passed
by respondent No.1 vide Annexure-A stands
quashed.
iv. The petitioner shall now submit his reply to the
show cause notice dated 22.09.2023, within
four weeks from the date of receipt of a copy of
the order.
v. The respondents shall, from the stage of
submitting reply to the show cause notice by
the petitioner, consider the same and pass
necessary orders in accordance with law,
bearing in mind the afore-quoted judgment of
the Co-ordinate Bench and in terms of the
Circular dated 27.12.2022.
Ordered accordingly.”
5. In the light of this Court held as quoted
above in W.P. No.108748/2025 disposed of on
24.11.2025 and in the light of the said circumstance, the
petition deserves to succeed with the same order being
granted in favour of the petitioner.
Ordered accordingly.”
- 17 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
9. Both the learned HCGP as well as learned panel
counsel for the CGCT submitted in support of the order
and further contended that an appeal provision under
Section 107 of the Act, 2017, is available to the petitioner
and, as such the petition itself is not maintainable.
10. It is no doubt true that an appeal is provided as
contended supra. However, the fact remains that the
petitioner was placed ex-parte. In these circumstances,
the order came to be passed in utter violation of the
principles of natural justice.
11. In the light of the above judgment and given
the facts and circumstance involved in the case, the
petition deserves to be succeeded extending the same
benefit granted in favour of the petitioner in the Writ
Petition stated supra.
12. In the result, this Court proceed to pass the
following:
- 18 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
ORDER
i. The Writ Petition is allowed , subject to
payment of cost of Rs.25,000/- payable to
the Armed Forces Battle Casualties Welfare
Fund.
ii. The petitioner shall deposit the said amount
within two weeks from today and produce
the acknowledgment for having deposited
the cost of Rs.25,000/- to the concerned
institution, with the Registry of this Court as
well as before the Appellate Authority.
iii. The petitioner is directed to appear before
the concerned Original Authority on
13.11.2026 and produce the
acknowledgement for having paid the costs.
iv. Upon ensuring that the cost has been paid,
the authority shall provide the petitioner an
opportunity to submit his reply along with
- 19 -
HC-KAR
NC: 2026:KHC-D:17879
WP No. 103859 of 2026
CNR: KAHC020073032026
the relevant documents and thereafter pass
appropriate orders in accordance with the
provisions of GST Act, 2017.
v. All the contentions of the parties are left
open.
Sd/-
(T.M.NADAF)
JUDGE
SRA
CT: UMD
List No.: 1 Sl No.: 33