Karnataka HC Sets Aside GST Assessment as Additional E-Way Bill Records Required Reconsideration

M R K Enterprises Vs Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court considered a writ petition challenging an assessment order passed under Section 64 of the Karnataka Goods and Services Tax Act, 2017, as well as an order cancelling the petitioner’s GST registration. The petitioner contended that the Authority had erred in passing the summary assessment order by concluding that there were discrepancies relating to Input Tax Credit (ITC). The petitioner submitted additional documents through a memo dated 01.04.2026, including e-way bill numbers, dates of supp...