M/S Lakshmi and Co. v. the Assistant Commissioner of Commercial Taxes
Case brief
What is this about?
Karnataka HC (S Sunil Dutt Yadav J, 02.04.2026) in WP No. 9275 of 2026 (T-RES): GST adjudication under Section 73 CGST/KGST Act (Order No. ACCT/DRC-07/10/2021-22, tax period 2021-22) set aside and remanded for fresh consideration because the authority passed the Order in Original without adverting to the assessee's replies and supporting documents (Annexures-C1 to C3); GSTR-1 vs GSTR-3B output tax mismatch; fresh reply and personal hearing directed; supplier verification permitted; authority confined to show-cause notice; contentions on merits kept open; petition disposed.
What did the court decide?
Impugned order at Annexures-A1 and A2 set aside; matter remitted for fresh consideration with directions that the petitioner file a fresh reply to the show-cause notice, be given a personal hearing, the authority consider the documents filed with Annexures-C1 to C3 and record findings afresh, supplier verification be permissible at the petitioner's instance, and the authority not go beyond the show-cause notice; all contentions on merits kept open.