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NC: 2026:KHC:16609 WP No. 6885 of 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24^TH DAY OF MARCH, 2026

BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

WRIT PETITION NO. 6885 OF 2026 (T-RES)

BETWEEN:

GANGES INTERNATIONAL P. LTD.

A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013

HAVING REGISTERED ADDRESS AT SEDARAPET INDUSTRIAL ESTATE,

SEDARAPET, PONDICHERRY - 605 111 ALSO AT 51, 5^TH FLOOR, TOWER A MIS,

DEETA CONSTRUCTION PVT. LTD., DEVERABISANAHALLI, BENGALURU - 560 103

REPRESENTED BY ANTONY JEBASTIN THIRAVIAM

S/O AROCKIYASAMY, Digitally AGED 58 YEARS signed by

AUTHORIZED SIGNATORY.

VIJAYA P Location: …PETITIONER HIGH COURT (BY SRI. DEEPAK BHASKAR., ADVOCATE)

OF KARNATAKA AND:

ASSISTANT COMMISSIONER OF TAX OFFICE OF THE ASSISTANT COMMISSIONER

OF CENTRAL TAX, DIVISION - 5, BENGALURU SOUTH COMMISSIONERATE

6^TH FLOOR, A WING, KENDRIYA SADAN, KORAMANGALA,

BANGALORE-560 034.

…RESPONDENT (BY SRI. ARAVIND V CHAVAN., ADVOCATE)

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NC: 2026:KHC:16609 WP No. 6885 of 2026

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THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, 1950 PRAYING TO QUASHING THE IMPUGNED ORDER IN ORIGINAL BEARING OIO NO. 61/2025-2026/AC/SD5 DATED 10.12.2025 PASSED AND

ISSUED BY THE RESPONDENT (ANNEXURE A) AND ETC., THIS PETITION, COMING ON FOR PRELIMINARY

HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER

Petitioner has challenged the order-in-original dated

10.12.2025 at Annexure-A.

2. In terms of the said order, there has been

adjudication and the Authority after having noticed certain discrepancies relating to excess availment of Input Tax Credit (ITC), ITC availed on invoices of non-existing suppliers, non-payment of GST under Reverse Charge Mechanism (RCM), excess ITC availed in respect of RCM entries and other aspects, has adjudicated and raised a demand after recording a finding that the petitioner had

availed of ineligible ITC.

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NC: 2026:KHC:16609 WP No. 6885 of 2026

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3. Learned counsel for the petitioner submits that

wherever there is mismatch and difference in the ITC availed in Form GSTR 3B as compared to the details in Form GSTR 2A, the assessing authority ought to follow the procedure prescribed in terms of Circular No.183/15/2022-

GST dated 27.12.2022.

4. Attention is drawn to para 3 and 4 of the

circular and it is submitted that the procedures put in place so as to deal with the discrepancies between the declarations in Form GSTR 3B and the contents in Form GSTR 2A. It is submitted that such procedure not having been followed, the impugned order ought to be set aside

and the matter be remanded.

5. Various other contentions have been raised

including that the authority ought not to have taken action regarding wrongful availment of ITC unless action was

taken against the supplier.

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NC: 2026:KHC:16609 WP No. 6885 of 2026

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6. Sri. Aravind V. Chavan, learned counsel

appearing for the respondent submits that the petitioner ought to have raised such contention before the assessing officer including as regards non following of the procedure

prescribed in the circular.

7. The contention regarding non-following of the

procedure does not appear to be controverted. In light of the same, it would be appropriate taking note of the order making detailed reference to wrongful availment of ITC, to set aside the impugned order at Annexure-A and remit the matter for reconsideration while observing that the mismatch between ITC availed in Form GSTR 3B as compared to the details in Form GSTR 2A is to be permitted to be reconciled in terms of the procedure prescribed in the Circular No.183/15/2022-GST dated

27.12.2022.

8. All other contentions raised by the petitioner

herein could also be raised once again before the

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NC: 2026:KHC:16609 WP No. 6885 of 2026

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assessing officer as the order at Annexure-A is being set aside. In light of setting aside of the order of adjudication, the consequential demand at Annexure-B is set as

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