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    <title>2026 (5) TMI 624 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka HC set aside the impugned assessment and appellate orders and remanded the GST dispute for fresh adjudication under Section 73 of the Karnataka Goods and Services Tax Act, 2017. Reconsideration was directed from the stage of the taxpayer&#039;s reply to the show-cause notice, with liberty to file additional reply, documents and written submissions. The proper officer, other than the original authority, must afford a reasonable opportunity of hearing and pass a reasoned order in accordance with law. The matter was restored for de novo consideration in line with earlier coordinate bench decisions.</description>
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    <pubDate>Tue, 21 Apr 2026 00:00:00 +0530</pubDate>
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