Sulthana Taj vs. The Superintendent Of Central Tax
Held
The Court directed the respondent to examine whether the petitioner's prior remittances via GST DRC-03 relate to the demand in the Order-in-Original. The respondent must issue a communication to the petitioner regarding this examination before proceeding with any recovery.
Facts
The petitioner was issued an Order-in-Original under Section 74 of the CGST/KGST Act, but alleged that prior remittances made through GST DRC-03 were not accounted for. Her application for rectification under Section 161 of the CGST Act was subsequently rejected, prompting this writ petition.
Key Issues
Whether the tax authorities failed to consider the petitioner's prior tax remittances while issuing the Order-in-Original and whether the subsequent rejection of the rectification application was valid.
Sections Cited
Section 74, Section 161
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010542472026 NC: 2026:KHC:45297 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 24599 OF 2026 (T-RES) BETWEEN:
SULTHANA TAJ W/O ZAHEER UDDIN, AGED 43 YEARS, PROP M/S A.S. STEEL, REGISTERED UNDER THE GST ACT, 2017, NO.27/1-28,13TH CROSS, RAGHAVENDRA INDUSTRIAL ESTATE TIGALARAPALYA MAIN ROAD, PEENYA 2ND STAGE, BENGALURU-560 058. …PETITIONER (BY SRI. K M SHIVAYOGISWAMY.,ADVOCATE) AND:
THE SUPERINTENDENT OF CENTRAL TAX RANGE 'B'-NWD-2, BANGALORE-NORTH WEST GST-COMMISSIONERATE, NORTH WING, 2ND FLOOR, BMTC COMPLEX, SHIVAJINAGAR BUS STAND, BANGALORE-560 061. …RESPONDENT (BY SRI. JEEVAN J NEERALGI, ADVOCATE) VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010542472026 NC: 2026:KHC:45297 THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA
The judgment continues below.
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