Karnataka High Court Holds Taxpayer Entitled to Opportunity to Produce Records Before Adverse GST Order Is Passed
The Karnataka High Court has set aside an adjudication order against a taxpayer for alleged wrongful availment of ITC, holding that the taxpayer must be given a fair opportunity to produce relevant documents and be heard before adverse findings are confirmed. The matter has been remitted for reconsideration, emphasizing the taxpayer’s burden to substantiate claims with proper records.
