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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
| 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
1. Heard the learned counsel appearing for the petitioner and learned counsels representing the respondents.
3. The submission is placed on record.
1. The petitioner is before this Court seeking for the following prayer:
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.
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 06th January 2023, wherein it is held as follows:
“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 b
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