Pokala Malleswara Reddy Vs Commercial Tax Officer
Date: June 16, 2026
Subject Matter
Adjudication Order under Section 74 Quashed for Lack of Fraud or Misstatement Allegations in SCN
Summary
The High Court has allowed the petition, thereby setting aside the Adjudication Order and its summary issued under Section 74 of the Central Goods and Services Tax Act/Karnataka Goods and Services Tax Act. The primary reason for this decision is the…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner is aggrieved by the Adjudication Order dated 24.02.2026 under Section 74[9] of the Central Goods and Services Tax Act/ Karnataka Goods and Services Tax Act, 2017 [for short, ‘the Ace] and other relevant provisions. This Adjudication Order dated 24.02.2026 and the summary of this order are produced as Annexures-A and Al. 2. The…