IN THE HIGH COURT OF KARNATAKA,AT DHARWAD DATED THIS THE 24^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE M.NAGAPRASANNA WRIT PETITION NO. 108748 OF 2025 (T-RES)

BETWEEN:

KARIBASAPPA DURGAPPA HADAGALI, PROP. M/S NANDI STEELS, CTS NO. 804, 805, MOORUSAVIRMATH ROAD, HUBBALLI, GSTN.29AALPH0471R1Z3 …PETITIONER (BY SRI. S. G. SOLARGOPPA, ADVOCATE)

AND:

1. THE ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), NO.71, CLUB ROAD, BELAGAVI – 590 001.

2. THE SUPERINTENDENT OF CENTRAL TAX, GST RANGE-D, 1^ST FLOOR, C.R.BUILDING, NAVANAGAR, Digitally signed by RAKESH S HUBBALLI – 580 025.

HARIHAR …RESPONDENTS Location: High Court of Karnat aka, (NOTICE TO RESPONDNETS IS DISPENSED (MEMO FILED)

Dharwad Bench, Dharwad THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND

227 OF THE CONSTITUTION OF INDIA PRAYING TO 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 AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

ORAL ORDER

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

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