Karnataka HC Strikes Down GST Order as Hearing Opportunity Was Denied

Advertisement Sri Lakshmi Agencies Vs State of Karnataka (Karnataka High Court) In this writ petition, the petitioner challenged a show-cause notice dated 28 February 2023 and the subsequent impugned order dated 11 January 2024 passed under Section 73 of the CGST/KGST Acts for the financial year 2018-19. The proceedings concerned the alleged ineligibility of Input Tax Credit (ITC) availed under Section 16(2) of the CGST Act. The petitioner filed its reply to the show-cause notice on 21 March 2023. However, the respondent authority passed the assessment order without considering the petition...