Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2025 Supreme(Online)(Kar) 34766

THE HIGH COURT OF KARNATAKA
MR. M.NAGAPRASANNA, J
RAJLAXMI MARKETING, SHOP NO.7/B APMC YARD, DAM ROAD, HOSPET-583 201, REP. BY ITS PROPRIETOR, SMT. MAMTHA W/O. HIRALAL JAIN – Appellant
Versus
THE ASSISTANT COMMISSIONER S OF COMMERCIAL TAXES (LGSTO-500), HARIHAR HOSPET-583 231 – Respondent
WRIT PETITION NO. 103095 OF 2025 (T-RES)

Advocates:
For the Appellants/Petitioners:SMT. UMERA, ADVOCATE FOR SRI. H.R.KAMBIYAVAR
For the Respondents: SRI. T. HANUMAREDDY, AGA FOR R1, R3, R4; SRI. M.B.KANAVI, R2, R5

The court affirmed the right to correct bonafide errors in GST filings, emphasizing fair application of tax laws in line with past judgments.

Headnote:(A) Constitution of India - Articles 14 and 19(1)(g) - CGST/SGST Acts - Petitioner seeks to declare Section 16(2)(c) unconstitutional. The court emphasizes the need to correct unintentional discrepancies in tax returns. The case references prior judgments to affirm these principles. (Paras 5, 6, 8, 9)

(B) Writ Petition - Scope of review by higher courts - The decision rests on prior judgments and the necessity for the correct application of tax law based on mistakes rather than intent. (Paras 1-4)

Facts of the case:
The petitioner sought quashing of orders relating to discrepancies in GST filings for FY 2017-18 and 2018-19 due to errors in GSTIN numbers. The Circular No. 183/15/2022-GST is critical in resolving these discrepancies.

Findings of Court:
The High Court quashed the orders and directed authorities to consider the petitioner’s case within the framework provided by the relevant Circular, recognizing the bonafide nature of errors.

Issues: The primary issue was the unconstitutionality of a specific provision and the resolution of discrepancies in GST documentation.

Ratio Decidendi: The court ruled in favor of allowing corrections of errors that occurred due to genuine oversight and directed compliance with a governing Circular meant to address such issues.

Result: Writ Petition is partially allowed and the adverse orders are quashed.

Table of Content
1. hearing of petitioner and consideration of arguments. (Para 1 , 2 , 3)
2. review of discrepancies in gst filings. (Para 6 , 7)
3. affirmation of corrective measures based on a circular. (Para 8 , 9)

ORAL ORDER

(PER: THE HON'BLE MR. JUSTICE M.NAGAPRASANNA)

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) 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, disposed off on 06^th January 2023, wherein it is held as follows:

“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 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 De

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