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    <title>2025 (6) TMI 2024 - KARNATAKA HIGH COURT</title>
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    <description>The HC set aside an adjudication order dated 30.08.2024 passed under Section 73(9) of KGST Act for tax period 2019-20 and remitted the matter for fresh consideration. The decision was influenced by a subsequent order dated 28.02.2025 where authorities dropped proceedings against the same petitioner for tax period 2020-21. The Court directed fresh adjudication within four weeks, preserving all contentions regarding limitation under Section 73(10), jurisdictional validity, and procedural compliance. No opinion was expressed on merits, with liberty granted to petitioner to submit additional pleadings.</description>
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      <description>The HC set aside an adjudication order dated 30.08.2024 passed under Section 73(9) of KGST Act for tax period 2019-20 and remitted the matter for fresh consideration. The decision was influenced by a subsequent order dated 28.02.2025 where authorities dropped proceedings against the same petitioner for tax period 2020-21. The Court directed fresh adjudication within four weeks, preserving all contentions regarding limitation under Section 73(10), jurisdictional validity, and procedural compliance. No opinion was expressed on merits, with liberty granted to petitioner to submit additional pleadings.</description>
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