Tanveer S/o Gulamhusain Gavandi Vs State of Karnataka (Karnataka High Court)
Date: February 17, 2026
Subject Matter
GST Order Set Aside for Mechanical Processing and Denying ITC Mismatch Reconciliation
Summary
The High Court set aside the order dated 18.08.2023, which confirmed tax, interest, and penalty for FY 2017-18, finding it to be mechanical, passed without proper consideration of reconciliation statements, and in violation of the petitioner's right…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner has approached this Court seeking to quash the order dated 18.08.2023 passed by respondent No.2 under Section 73 (9) of the Karnataka Goods and Services Tax Act KGST Act, 2017 (‘Act’ for short) for the financial year 2017-18, whereby, tax, interest and penalty has been determined and confirmed and further seeks for consequentia…