https://www.taxtmi.com/caselaws?id=449437 The Karnataka HC partially allowed a petition challenging a GST notice for alleged short declaration of outward supply and excess ITC claim. The court found procedural infirmities in the notice issuance process under Rule 142 of CGST Rules, 2017. The department failed to properly examine the petitioner's submissions filed in Part B of Form GST DRC-01A before issuing the show cause notice, despite amendments requiring such consideration. The court held that while grounds existed for issuing the notice before the statutory deadline, the procedural lapses warranted intervention under Article 226 to ensure lawful proceedings. en-us Wed, 29 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449437 The Karnataka HC partially allowed a petition challenging a GST notice for alleged short declaration of outward supply and excess ITC claim. The court found procedural infirmities in the notice issuance process under Rule 142 of CGST Rules, 2017. The department failed to properly examine the petitioner's submissions filed in Part B of Form GST DRC-01A before issuing the show cause notice, despite amendments requiring such consideration. The court held that while grounds existed for issuing the notice before the statutory deadline, the procedural lapses warranted intervention under Article 226 to ensure lawful proceedings. Case-Laws GST Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449437