Tag Archives: State of Karnataka

Absence of Form DRC-04 Acknowledgment Invalidates Voluntary DRC-03 Pre-Notice Payment Entitling Refund With Interest

By | September 28, 2026
0 Comment

Absence of Form DRC-04 Acknowledgment Invalidates Voluntary DRC-03 Pre-Notice Payment Entitling Refund With Interest Issue Whether pre-notice payments made via Form GST DRC-03 during inspection/investigation can be considered voluntary when no acknowledgment in Form GST DRC-04 was issued, interest and penalty components were recorded as nil, and mandatory statutory ascertainments were missing. Facts Background &… Read More »

Recovery notices against distinct private limited company and unexamined post-death proceedings against legal heirs were quashed.

By | September 11, 2026
0 Comment

Recovery notices against distinct private limited company and unexamined post-death proceedings against legal heirs were quashed. Issue Whether Form GST DRC-13 recovery notices can be issued to attach the bank account of a distinct Private Limited Company for unpaid GST dues of a deceased individual’s proprietary concern under Section 79. Whether GST adjudication orders passed… Read More »

An adjudication order passed under Section 73 by the same officer who conducted the Section 65 audit violates natural justice and is invalid.

By | September 11, 2026
0 Comment

An adjudication order passed under Section 73 by the same officer who conducted the Section 65 audit violates natural justice and is invalid. Issue Whether an adjudication order passed under Section 73(9) by the same GST officer who conducted the audit under Section 65 and issued the Show Cause Notice under Section 73(1) is legally… Read More »

Ex Parte Assessment Order Remanded for Re-adjudication After Setting Aside Demand for Exemption Support Documents

By | August 29, 2026
0 Comment

Ex Parte Assessment Order Remanded for Re-adjudication After Setting Aside Demand for Exemption Support Documents Ex Parte Assessment Order Remanded for Re-adjudication After Setting Aside Demand for Exemption Support Documents Issue Whether an ex parte adjudication order passed under Section 73(9) demanding tax on exempted turnover is liable to be set aside and remanded when… Read More »

Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty.

By | August 7, 2026
0 Comment

Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Issue Whether a writ court can issue directions permitting a contractor to file revised GST returns, waiving statutory interest and penalties, or relaxing… Read More »

Input Tax Credit Cannot Be Denied for GSTR-2A Mismatches on Imports and SEZ Procurements for FY 2018-19

By | June 18, 2026
0 Comment

Input Tax Credit Cannot Be Denied for GSTR-2A Mismatches on Imports and SEZ Procurements for FY 2018-19 Issue Whether Input Tax Credit (ITC) on imports and Special Economic Zone (SEZ) procurements for the financial year 2018-19 can be denied to an assessee under Section 16 based solely on a mismatch between GSTR-3B and GSTR-2A, when… Read More »