M/S Rentease International LLP v. the Deputy Commissioner of Commercial Taxes
Tax – GST – Writ Petition (T-RES) under Articles 226 and 227
Case brief
What is this about?
Karnataka High Court writ petition challenging GST Section 73 adjudication order and Form GST DRC-07 summary dated 03.02.2025 for period April 2020 - March 2021; ex parte adjudication without reply to show-cause notice; GSTR-3B and GSTR-2A reconciliation requiring factual appreciation; orders and recovery proceedings set aside and matter remanded to SCN-reply stage; all contentions open; no 10% tax-demand pre-deposit imposed; petitioner to appear 18.05.2026; parallel Central Government (Central Authority) proceedings where tax liability already met; petition disposed of.
What did the court decide?
Impugned orders at Annexures-A and A1 and consequential recovery proceedings at Annexure-B set aside; matter remitted to the stage of reply to the show-cause notice with all contentions open; no 10% pre-deposit condition imposed; petitioner to appear before the respondent on 18.05.2026 without further notice.