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    <title>2026 (4) TMI 1263 - KARNATAKA HIGH COURT</title>
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    <description>An ex parte adjudication under Section 73(9) of the Karnataka GST Act was set aside because the petitioner had not filed a reply to the show-cause notice and had sought an opportunity to contest the allegation that exempted turnover in GSTR-3B lacked supporting documents. The HC held that interests of justice required restoration of the matter to the stage of reply to the notice, so the petitioner could meet the allegations on merits. The adjudication order was therefore quashed and the matter remitted for reconsideration from the reply stage.</description>
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      <description>An ex parte adjudication under Section 73(9) of the Karnataka GST Act was set aside because the petitioner had not filed a reply to the show-cause notice and had sought an opportunity to contest the allegation that exempted turnover in GSTR-3B lacked supporting documents. The HC held that interests of justice required restoration of the matter to the stage of reply to the notice, so the petitioner could meet the allegations on merits. The adjudication order was therefore quashed and the matter remitted for reconsideration from the reply stage.</description>
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