HC Quashes GST Orders for Non-Compliance with Circular on GSTR-3B vs GSTR-2A Mismatch

Guru Mahesh Medicals Vs Assistant Commissioner of Commercial Taxes Good and Service Tax Office (Karnataka High Court) The petitioner approached the Karnataka High Court seeking quashing of the order dated 16 July 2025 and related reliefs. The Court heard both sides and examined the material placed on record. The impugned order showed that a show-cause notice was issued to the petitioner on 26 September 2023, followed by an adjudication order dated 18 December 2023. Aggrieved by this adjudication, the petitioner filed an appeal under Section 107 of the KGST Act, which the Appellate Authority di...