Karnataka HC Sets Aside GST Order Over Ignored Returns, ITC Forms

NL Tile Art Pvt Ltd. Vs Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court has set aside and remanded a Goods and Services Tax (GST) case involving NL Tile Art Pvt. Ltd. for fresh assessment. The petitioner had challenged an adjudication order issued by the Assistant Commissioner of Commercial Taxes, which concluded that the company had claimed excess Input Tax Credit (ITC) for the tax periods from April 2019 to March 2020. The High Court’s decision was based on the petitioner’s argument that the tax authorities had based their assessment solely on GST...