Sunlog Services Pvt. Ltd. Vs Assistant Commissioner of Central Tax
Date: July 20, 2026
Subject Matter
Recipient Protected from GST Liability for Supplier's Default Without Prior Action
Summary
The High Court has granted an ad interim order , providing protection to the petitioner against an Adjudication Order issued under Section 73 of the CGST Act. The Court found that authorities could not proceed against the recipient for a GSTR-2A/GSTR…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT Mr. Sandeep Huilgol, the learned counsel for the petitioner, is heard on the grant of an ad interim order. The petitioner’s grievance is with the Adjudication Order dated 30.12.2025 under Section 73 of the Central Goods and Services Tax Act, 2017 [for short, ‘the CGST Act’]. The proceedings are initiated for adjudication on the mismatch betwe…