Karnataka HC Quashed GST Adjudication for Ignoring Circular Mechanism on Invoice Errors

D. S. Engineering Works LIP Vs Assistant Commissioner of Commercial Taxes (Audit) (Karnataka High Court) The petitioner approached the High Court seeking multiple reliefs, including a declaration that Section 16(2)(c) of the CGST/SGST Acts is unconstitutional as being violative of Articles 14 and 19(1)(g) of the Constitution of India. In the alternative, the petitioner sought to read down the phrase “has been actually paid” in Section 16(2)(c) to mean “ought to have been paid.” The petitioner also sought quashing of the adjudication order dated 06.08.2024 for the financial year 2019-20...