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    <title>2026 (9) TMI 169 - KARNATAKA HIGH COURT</title>
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    <description>Rejection of a KARA SAMADHANA scheme application for waiver of penalty and interest without disclosing material particulars or reasons was treated as illegal and arbitrary. A non-speaking notice under Section 128A of the CGST/KGST Act failed to provide the basis for denial. The rejection was quashed, and the reconsideration request must be decided in accordance with law after granting the assessee a sufficient and reasonable opportunity of hearing.</description>
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      <description>Rejection of a KARA SAMADHANA scheme application for waiver of penalty and interest without disclosing material particulars or reasons was treated as illegal and arbitrary. A non-speaking notice under Section 128A of the CGST/KGST Act failed to provide the basis for denial. The rejection was quashed, and the reconsideration request must be decided in accordance with law after granting the assessee a sufficient and reasonable opportunity of hearing.</description>
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