M/S Kum Kum Fashions vs. The Assistant Commissioner Of Commercial Taxes
Held
The High Court quashed both adjudication orders, noting "obvious difference in the figures" between them and the petitioner's contention regarding the supplier's error. The petitioner was granted liberty to file replies to the Show Cause Notices, and the first respondent (Assistant Commissioner) was directed to re-examine the response and pass fresh orders.
Facts
M/s Kum Kum Fashions challenged two adjudication orders and related notices for FY 2021-22, alleging excess ITC claims due to a mismatch between GSTR-2A and GSTR-3B. The petitioner contended that the mismatch arose because its supplier, Reliance Retail Limited, reported B2C instead of B2B transactions, and that two simultaneous proceedings for the same turnover were unsustainable.
Key Issues
Whether two simultaneous adjudication proceedings for the same tax period and alleged ITC mismatch are sustainable, especially when the adjudication orders contain conflicting figures. Whether the adjudication orders were valid given the petitioner's claim of supplier error in reporting B2C instead of B2B transactions.
Sections Cited
Section 73, Section 79
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010556432026 NC: 2026:KHC:44791 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25186 OF 2026 (T-RES) BETWEEN:
M/S KUM KUM FASHIONS REPRESENTED BY ITS PROPRITOR SHRI. ASHOK KUMAR AGED ABOUT 36 YEARS SON OF SHRI. HANSARAM GROUND FLOOR, 23/1, C-1, DIYAN COMPLEX OPP KBH COMPLEX KUVEMPURNAGARA MYSORE KARNATAKA – 570023 …PETITIONER (BY SRI. PRANAY SHARMA Y., ADVOCATE) AND:
THE ASSISTANT COMMISSIONER OF COMMERICAL TAXES LOCAL GOODS AND SERVICE TAX OFFICE - 260 SHESHADRI BHAVAN, DEWAN'S ROAD, MYSORE - 570004
THE COMMERCIAL TAX OFFICER LOCAL GOODS AND SERVICE TAX OFFICE 260 SHESHADRI BHAVAN, DEWAN'S ROAD MYSORE - 570004 VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010556432026 NC: 2026:KHC:44791
THE JOINT COMMISSIONER OF COMMERCIAL TAXE LOCAL GOO
The judgment continues below.
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