https://www.taxtmi.com/caselaws?id=789867 The Karnataka High Court set aside an order-in-original passed under the CGST Act because the authority had not properly considered the petitioner's reply or the legal effect of the explanation to Entry 5 of Schedule II. The Court noted that the contention that title passed only on execution of the registered sale deed after the completion certificate, and the related significance of the agreement to sell and completion certificate, required fresh examination. The reasoning in the impugned order was found insufficient, so the matter was remitted to the authority for reconsideration on merits. en-us Wed, 08 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789867 The Karnataka High Court set aside an order-in-original passed under the CGST Act because the authority had not properly considered the petitioner's reply or the legal effect of the explanation to Entry 5 of Schedule II. The Court noted that the contention that title passed only on execution of the registered sale deed after the completion certificate, and the related significance of the agreement to sell and completion certificate, required fresh examination. The reasoning in the impugned order was found insufficient, so the matter was remitted to the authority for reconsideration on merits. Case-Laws GST Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789867