Kar HC restores GST Hearing

The Karnataka High Court set aside an Order-in-Original passed under the Finance Act, 1994 and remanded the matter for fresh adjudication. 

The writ petition challenged an Order-in-Original dated 14 October 2025 and the underlying show cause notice issued under the Finance Act, 1994. 

The Court held that where the assessee claimed that relevant documents had not been properly considered due to procedural issues relating to document submission, the matter deserved reconsideration after affording a proper opportunity of hearing.