2026 (4) TMI 1266

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....ri. E.I. Sanmathi, Advocate A/W Sri Dilip M., Advocate And Sri T.P. Venkatesh, Advocate For Sri Nadeem Ahmed, Advocate For The Respondents : Sri. K. Hema Kumar, AGA ORAL ORDER:- Petitioner has challenged the assessment order passed under Section 64 of the Karnataka Goods and Services Tax Act, 2017 (for short 'the Act'). Petitioner has made an additional prayer for setting aside of the ord....

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....3. Petitioner has also assailed the order of cancellation of registration. It is submitted that the Authority has cancelled the registration on the premise that the business premise of the petitioner was found to be non-existent at the declared place of business. It is submitted that this cancellation of registration is intertwined with the correctness of the order at Annexure-E. It is submitted t....

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....accordance with the actual supplies made and there were discrepancies which would point out to ineligible availment of input tax credit. The Authority on the basis of inspection of the place of business and material had recorded a finding that the petitioner was ineligible to avail of Input Tax Credit. 5. Petitioner has filed memo for production of additional documents and has produced details ....

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....n of genuine transactions. 7. Accordingly, the order at Annexure-E is set aside and the matter is remitted to the 2nd respondent for fresh consideration. The 2nd respondent may take note of the additional documents now produced and any other documents that may be produced by the petitioner to demonstrate the genuineness of the transactions and the eligibility regarding Input Tax Credit availed ....