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    <title>2026 (7) TMI 63 - KARNATAKA HIGH COURT</title>
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    <description>Enforcement of a GST adjudication demand was deferred because the petitioner had earlier filed supporting documents to the intimation, but the show-cause and adjudication were pursued without considering that response. The HC granted one further opportunity to produce the original invoices, e-way bills and bank statements before coercive recovery, with liberty to the assessing authority to verify the genuineness of the transactions and the input tax credit claim. If the petitioner does not avail the opportunity by the stipulated date, the respondents may proceed under the impugned demand, subject to appellate remedies.</description>
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      <link>https://www.taxtmi.com/caselaws?id=794177</link>
      <description>Enforcement of a GST adjudication demand was deferred because the petitioner had earlier filed supporting documents to the intimation, but the show-cause and adjudication were pursued without considering that response. The HC granted one further opportunity to produce the original invoices, e-way bills and bank statements before coercive recovery, with liberty to the assessing authority to verify the genuineness of the transactions and the input tax credit claim. If the petitioner does not avail the opportunity by the stipulated date, the respondents may proceed under the impugned demand, subject to appellate remedies.</description>
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