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Karnataka HC Grants Interim Relief on ITC Denial Due to Supplier Default
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Ltd. Vs Assistant Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court considered a petition challenging an adjudication order dated 30.12.2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017.
The proceedings arose from a mismatch between the details reflected in GSTR-2A and GSTR-3B.
According to the adjudication order, the supplier to whom the petitioner had made remittances had not filed GST returns and proceedings concerning the supplier were pending before the National Company Law Tribunal (NCLT).
The Adjudicating Officer ...