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    <title>2026 (4) TMI 1265 - KARNATAKA HIGH COURT</title>
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    <description>An ex parte GST adjudication order under Section 73(9) was set aside because the assessee had not been given a full opportunity to /contest the show-cause notice on alleged excess input tax credit and return mismatches. The High Court reopened the matter for fresh consideration so the petitioner could file a reply and be heard on the disputed discrepancies. Once the adjudication order was interfered with, the consequential bank attachment and recovery action could not be sustained and were also set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=790196</link>
      <description>An ex parte GST adjudication order under Section 73(9) was set aside because the assessee had not been given a full opportunity to /contest the show-cause notice on alleged excess input tax credit and return mismatches. The High Court reopened the matter for fresh consideration so the petitioner could file a reply and be heard on the disputed discrepancies. Once the adjudication order was interfered with, the consequential bank attachment and recovery action could not be sustained and were also set aside.</description>
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