Karnataka HC Sets Aside Ex-Parte GST Orders Due to Opportunity to Reconcile GSTR-3B & GSTR-2A

Pathways Marketing and Consulting Group Vs Assistant Commissioner of Commercial Tax (Karnataka High Court) The Karnataka High Court disposed of a writ petition challenging two adjudication orders relating to assessment years 2020-21 and 2021-22. The petitioner sought relief against ex-parte adjudication orders passed by the commercial tax authorities. With respect to the adjudication order for the year 2020-21 (Annexure-A1), the petitioner contended that the order had been passed ex parte on the basis of an alleged discrepancy between GSTR-3B and GSTR-2A returns. The petitioner submitted that ...