Karnataka HC Restores GST Adjudication for Reconciliation

The Court granted partial relief to Raashi Constructions, which claimed that notices had been sent to changing email addresses associated with its auditor’s staff, preventing effective participation in the adjudication. It quashed the adjudication order, its summary and the garnishee notice, restoring the proceedings for a fresh response to the show-cause notice. The taxpayer must submit a detailed reconciliation and deposit 10% of the GST tax by the specified date.