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    <title>2026 (6) TMI 433 - KARNATAKA HIGH COURT</title>
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    <description>The assessment order under the CGST/KGST regime was unsustainable because it ignored the petitioner&#039;s duly filed reply and supporting documents, even though they were available on the record. That non-consideration amounted to a breach of natural justice and vitiated the adjudication. The Karnataka HC quashed the impugned order and the consequential DRC-07 demand notice, and remitted the matter for fresh decision on merits after taking the reply and documents into account and granting an opportunity of hearing.</description>
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      <description>The assessment order under the CGST/KGST regime was unsustainable because it ignored the petitioner&#039;s duly filed reply and supporting documents, even though they were available on the record. That non-consideration amounted to a breach of natural justice and vitiated the adjudication. The Karnataka HC quashed the impugned order and the consequential DRC-07 demand notice, and remitted the matter for fresh decision on merits after taking the reply and documents into account and granting an opportunity of hearing.</description>
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