The Hon’ble Karnataka High Court in the case of M/s K.K. Steel Traders v. Assistant Commissioner of Commercial Taxes & Ors. [Writ Petition No. 13670 of 2026 (T-RES) dated June 10, 2026] disposed of the writ petition filed against the ex parte adjudication order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and the appellate order dismissing the appeal on the ground of limitation, thereby deferring the enforcement of the demand and granting one more opportunity of being heard, holding that the adjudicating authority proceeded on the erroneous premise that no reply had been filed, when in fact, the Assessee had duly responded to the intimation issued in Form GST DRC-01A by producing invoices, e-way bills and bank statements substantiating the genuineness of the Input Tax Credit (“ITC”) claimed.
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