Reasoned Adjudication Mandate

Today J’s Position is on the W.P. No. 2175 of 2026, decided on 19 February 2026 by the High Court of Karnataka at Bengaluru, arose from an Order-in-Original dated 19.09.2025 passed by the Assistant Commissioner of Central Tax, Bengaluru South Commissionerate, concerning denial of input tax credit for the period April 2018 to March 2019. The petitioner, M/s. Bangalore Steel Distributors, invoked writ jurisdiction under Articles 226 and 227 of the Constitution, contending that the adjudicating authority had failed to consider its detailed submissions and documentary evidence relating to supplier compliance and statutory return filings, thereby rendering the order procedurally unsustainable.