Karnataka HC says Parallel GST Proceedings Cannot Override an Earlier Restored Adjudication

The taxpayer's earlier GST proceedings had been restored by the High Court with a direction to consider its reply, but while those proceedings remained pending, the Department initiated fresh proceedings relying on the Finance Act, 2025 amendment to Section 17(5)(d). The Court held that the fresh proceedings could not be sustained and directed the original restored proceedings to be completed after giving the taxpayer an opportunity to address the amendment.