M/S G S and Company v. the State of Karnataka
Case brief
What is this about?
Karnataka High Court, Bengaluru; WP No. 8855 of 2026 (T-RES); NC: 2026:KHC:19612; decided 09.04.2026; S Sunil Dutt Yadav, J.; GST adjudication; ex parte order set aside; remand for fresh consideration before Asst. Commissioner (GST); reply to show-cause notice permitted on bona fide lapse; Input Tax Credit (ITC) wrongly availed allegation; sale invoices without actual transfer of goods; tax already recovered; recovered amounts subject to outcome; bank account attachment set aside; Articles 226 and 227 of the Constitution of India; disposed of.
What did the court decide?
Amendment application allowed; order of adjudication at Annexure-D set aside; matter remitted for fresh consideration before respondent No.3 with appearance directed on 13.05.2026 without further notice and liberty to reply to the show-cause notice; amounts already recovered subject to the outcome of the proceedings; attachment of bank accounts set aside; all contentions kept open.