https://www.taxtmi.com/caselaws?id=790197 A summary assessment under the Karnataka GST law was remitted for fresh consideration because additional documents, including e-way bill particulars and ledger extracts, were produced to explain the alleged discrepancies and establish the genuineness of the transactions. The court held that the matter required reconsideration after giving the petitioner an opportunity to place the material on record. The consequential cancellation of registration, being based on the same factual foundation as the assessment, could not independently survive once the assessment order was set aside, and registration was directed to be restored, subject to further lawful action after reconsideration. en-us Wed, 15 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790197 A summary assessment under the Karnataka GST law was remitted for fresh consideration because additional documents, including e-way bill particulars and ledger extracts, were produced to explain the alleged discrepancies and establish the genuineness of the transactions. The court held that the matter required reconsideration after giving the petitioner an opportunity to place the material on record. The consequential cancellation of registration, being based on the same factual foundation as the assessment, could not independently survive once the assessment order was set aside, and registration was directed to be restored, subject to further lawful action after reconsideration. Case-Laws GST Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790197