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Task #64ed22e1-a3e1-4e48-b095-e9ffd7e65b9f

File Verification & Index Check

Order Index Status File Description / Name File Type Original Pages Actual Pages Task Status Actions
1 Matched Synopsis
(WP_15909_2025_SYNOPSIS_FileA_2.pdf)
Synopsis 1-4 1 - 4 Processed
2 Matched Memorandum of Writ petition
(WP_15909_2025_MEMORANDUM_OF_WP_FileA_3.pdf)
Memorandum of Writ Petition 5-17 5 - 17 Processed
3 Matched Affidavit verifying the Writ petition
(WP_15909_2025_VERIFICATION_AFFIDAVIT_FileA_4.pdf)
Affidavit Verifying the Writ Petition 18 18 Processed
4 Matched Annexure 'A'copy of petitioner's Registration Certificate
(WP_15909_2025_ANNEXURE_A_FileA_5.pdf)
Registration Certificate 19-21 19 - 21 Processed
5 Matched Annexure "B" Copy of Registration certificate of M/s Global Metal Scraps
(WP_15909_2025_ANNEXURE_B_FileA_6.pdf)
Registration Certificate (Annexure) 22-25 22 - 25 Processed
6 Matched Annexure "C" copy of Tax Invoice
(WP_15909_2025_ANNEXURE_C_FileA_7.pdf)
Tax Invoice (Annexure) 26 26 Processed
7 Matched Annexure "D" copy of E-way bill
(WP_15909_2025_ANNEXURE_D_FileA_8.pdf)
Annexure "D" (E-way Bill) 27 27 Processed
8 Matched Annexure "E" Copy of Transport Receipt
(WP_15909_2025_ANNEXURE_E_FileA_9.pdf)
Transport Receipt (Annexure) 28 28 Processed
9 Matched Annexure "F" copy of Weighment Slips
(WP_15909_2025_ANNEXURE_F_FileA_10.pdf)
Annexure "F" (Weighment Slip) 29 29 Processed
10 Matched Annexure "G" copy of purchase register statement
(WP_15909_2025_ANNEXURE_G_FileA_11.pdf)
Annexure (Purchase Register) 30 30 Processed
11 Matched Annexure "H" copy of SMS screen shot blocking of Input tax credit
(WP_15909_2025_ANNEXURE_H_FileA_12.pdf)
Annexure 'H' (SMS screenshot blocking ITC) 31 31 Processed
12 Matched Annexure "J" Copy of downloaded digitally signed copy of the Impugned notice
(WP_15909_2025_ANNEXURE_J_FileA_13.pdf)
Impugned Notice 32 32 Processed
13 Matched Vakalath
(WP_15909_2025_VAKALATH_FileA_14.pdf)
Vakalatnama 33 33 Processed
14 Matched Application under Section 151 of CPC for Dispensation along with Affidavit verifying the Application
(WP_15909_2025_IA_1_FileA_15.pdf)
Interlocutory Application for Dispensation N/A 34 - 36 Processed
15 Matched Examiner's Report for Writ Petition WP 15909/2025
(WP_15909_2025_CHECK_SLIP_FileA_19.pdf)
Examiner's Report N/A 37 - 41 Processed
16 Matched Memo for posting
(WP_15909_2025_MEMO_FOR_POSTING_FileA_17.pdf)
Memo for posting N/A 42 Processed
17 Matched Order Sheet (Office Note) dated 04.06.2025
(WP_15909_2025_OFFICE_NOTES_FileA_18.pdf)
Order Sheet N/A 43 - 44 Processed
18 Matched Presentation Form listing filing details and court fees for W.P. No. 15909/2025
(WP_15909_2025_PRESENTATION_FORMS_FileA_16.pdf)
Presentation Form N/A 45 Processed

Case Cover Sheet

Case Details
Case Title
Sulthana Taj v. Superintendent of Central Tax & Ors.
Case Number
WP No. 15909/2025 (T-RES)
Court
High Court of Karnataka
Bench
N/A
Filed Date
2025-06-02
Registration Date
2025-06-02
Status
Pending
Type
Writ Petition
Parties
Petitioner(s)
Sulthana Taj (Proprietor, M/s A.S. Steel)
Respondent(s)
The Superintendent of Central Tax, BNWD-2 Range, Bangalore North West Commissionerate, The Assistant Commissioner of Central Tax, Bangalore North West Division-2
Counsel
  • Petitioner: K. M. Shivayogiswamy, Advocate
Categorization
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Scope & Prayer
Main Prayer
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MAIN RELIEF: 28. Wherefore, it is respectfully prayed that this Hon'ble Court may please to: (a) Issue Writ of Certiorari or directions in the nature of Certiorari quashing impugned intimation of Blocking of ITC, through SMS dated 09.05.25 issued by the 2nd respondent vide Annexure 'H'. (b) Issue Writ of Certiorari or directions in the nature of Certiorari to quash the intimation/ notice for reversal of input tax credit issued by the 1st respondent bearing File No. GEXCOM/TECH/GST/660/2025-CGST-RANGE-B-DIV-2-BLR / DIN 20250557YX000021380 dated 13.05.2025 vide Annexure 'F'. (c) Issue Writ of Mandamus or directions in the nature of Mandamus directing the Respondents to unblock the Input Tax credit as per intimation dated 9.5.25 vide Annexure 'H'. (d) Issue such other writ or orders as deemed fit in the circumstances of the case in the interest of justice and equity.

Scope / Purpose
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To seek quashing of the impugned order blocking ITC and the notice for reversal of alleged inadmissible credit, and to direct unblocking of ITC.

Preamble
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Challenge to the blocking of Input Tax Credit (ITC) under Rule 86A of the CGST Rules, 2017, on the ground of alleged fraudulent availment from a non-existent supplier, without pre-decisional hearing or recording of independent reasons to believe.

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Registrar Notes