2026 (3) TMI 725

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Respondent: (By Sri Hema Kumar K. AGA). ORAL ORDER Sri Hema Kumar, learned Additional Government Advocate is directed to accept notice for the respondent. 2. The petitioner has sought for setting aside of the impugned 'Order of Adjudication' dated 21.04.2023 passed by the Respondent under Section 73 of KGST/CGST Act for the Financial Year, April, 2019,- March, 2020 and impugn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....monstrated by placing appropriate material. 7. Insofar as impugned 'Order' at Annexure-'A' is concerned, the Authority has rejected the claim of ITC on the ground that the claim was made belatedly. It is further observed that, in light of Section 16(4) of the Karnataka Goods and Services Tax Act, 2017, (for short 'KGST Act') filing of returns beyond due date prescribed for filing of annual retu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that there will be no revenue loss for the present, it would be appropriate to set aside Order at Annexures-'A' and 'A1', and remit the matter back to the stage of reply to the Show-Cause Notice. 11. The petitioner would appear before the respondent on 08.04.2026 without further notice. 12. 10% of the disputed demand raised insofar as the Order at Annexures-'A' and 'A1' respectively to be sa....