Ganges International Pvt. Ltd. Vs Assistant Commissioner of Central Tax
Date: March 23, 2026
Subject Matter
Adjudication Order Set Aside for Non-Compliance with ITC Mismatch Reconciliation Procedure
Summary
The High Court has set aside an adjudication order and consequential demand, remanding the matter for reconsideration. The primary reason for setting aside the order was the assessing authority's failure to follow the mandatory procedure prescribed i…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Petitioner has challenged the order-in-original dated 10.12.2025 at Annexure-A. 2. In terms of the said order, there has been adjudication and the Authority after having noticed certain discrepancies relating to excess availment of Input Tax Credit (ITC), ITC availed on invoices of non-existing suppliers, non-payment of GST under Reverse Char…