High Court of Karnataka29 August 2026

Sali Basavaraj v. State of Karnataka

WRIT PETITION NO. 107171 OF 2026 (T-RES)

The ruling in brief

Where same officer conducted audit, issued show cause notice, and passed adjudication order for tax demand not involving fraud, such adjudication violated principles of natural justice, thus, adjudication order was to be quashed and proceedings were to recommence before a different officer from stage of reply to show cause notice with due opportunity of hearing

Provisions considered

Section 73, read with sections 65 and 75, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Sali Basavaraj v. State of Karnataka

The ruling in brief

Provisions considered

Sali Basavaraj v. State of Karnataka

The ruling in brief

Provisions considered

Read the full analysis

Siemens Healthcare (P). Ltd. v. Union of India

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis