Case Law Analysis
|Karnataka High Court
Natural Justice in GST Adjudication | Failure to Consider Reconciliation Documents Vitiates Order: Karnataka HC
Karnataka High Court quashes a GST order for violating principles of natural justice by ignoring the assessee's reconciliation documents (Annexure-1). The court remands the case for fresh adjudication, mandating consideration of submitted evidence, reinforcing that procedural fairness is non-negotiable in tax disputes.