2026 (9) TMI 635

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Petitioner : Smt. Shyamala V Devagiri, Advocate For the Respondents : SRI K HEMA KUMAR, ADVOCATE ORAL ORDER : The petitioner's grievance is with the Adjudication Order dated 25.04.2024 [Annexure-B] under Section 73 of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 [for short, 'the Act'] and the associated provisions thereunder. These proceedings u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shed copies such as the Sales Ledger Extract, Invoices and other statements. However, the second respondent has completed the adjudication only stating that : "Reply given by the taxpayer is verified and found that the documents given are insufficient to substantiate the claim and hence the Reply is not acceptable." 3. Ms. Shyamala V Devagiri, the learned counsel for the petitioner, su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mentioned. The petitioner, while stating these with reference to the corresponding invoices, has enclosed copies of the Invoices/Sales Ledger Extract/Statements which are also marked as annexures in the present petition. This Court is of the view that the second respondent should have considered the efficacy of these documents for a meaningful opportunity and that the failure in this regard justif....