{"id":76528,"date":"2026-09-02T08:30:15","date_gmt":"2026-09-02T08:30:15","guid":{"rendered":""},"modified":"2026-09-02T08:30:15","modified_gmt":"2026-09-02T08:30:15","slug":"reasoned-decisions-in-kara-samadhana-applications-require-disclosed-grounds-and-a-hearing-before-adverse-action","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76528","title":{"rendered":"Reasoned Decisions in Kara Samadhana applications require disclosed grounds and a hearing before adverse action."},"content":{"rendered":"<p>Reasoned Decisions in Kara Samadhana applications require disclosed grounds and a hearing before adverse action.<br \/>Case-Laws<br \/>GST<br \/>Rejection of a Kara Samadhana Scheme application for waiver of penalty and interest must disclose material particulars and reasons under section 128A of the CGST\/KGST Act, 2017. An unreasoned adverse notice is illegal and arbitrary where the applicant is denied a sufficient and reasonable opportunity of hearing. The rejection notice was quashed, requiring fresh consideration of the representation after hearing, with coercive steps restrained until that decision.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103344\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reasoned Decisions in Kara Samadhana applications require disclosed grounds and a hearing before adverse action.Case-LawsGSTRejection of a Kara Samadhana Scheme application for waiver of penalty and interest must disclose material particulars and reaso&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76528","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76528"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76528\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}