Biocon Limited Vs State of Karnataka
Date: April 29, 2026
Subject Matter
ITC Denial for GSTR-3B and GSTR-2A Mismatch on Imports/SEZ Procurements Set Aside
Summary
The High Court has partly allowed the petition, setting aside the demand for excess Input Tax Credit (ITC) amounting to Rs. 20,00,82,381/-. This demand was based on a mismatch between GSTR-3B and GSTR-2A, specifically concerning import of goods and S…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks the following reliefs: “i) To issue a Writ of Certiorari or any other appropriate writ or direction to quash the impugned order dated 22 February 2024 in Form GST DRC 07 with reference no. ZD290224053591F and No. DCCT (A)-4.7/DGSTO-4/BIO/2023-24 (Annexure A), passed by Ld. Respondent No.3 in confirmation of…