GR Tech Services Pvt. Ltd. Vs Assistant Commissioner of Commercial Taxes
Date: June 2, 2026
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): B M SHYAM PRASAD
Subject Matter
Taxpayer Not Liable for Interest or Penalty on IGST Paid for Intra-State Supply
Summary
The petition is allowed-in-part , with the Adjudication Order, Order-in-Original, and consequential demand being quashed . The matter is remanded to the original authority for reconsideration, as the Court found that the authorities failed to conjoin…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner is aggrieved by the Adjudication Order dated 30.07.2024 [ Annexure C ] under Section 73 (9) of the Central Goods and Services Tax/ Karnataka Goods and Services Tax, 2017 [for short, ‘ the CGST/KGST Act’ ] read with the relevant Rules and the other enactments and the dismissal of the appeal against such order on the ground…