Kar HC holds LUT Lapse as Curable

The Karnataka High Court, by its order dated 10 June 2026, partly allowed a writ petition filed by M/s Nuvteq Solutions Private Limited challenging an adjudication order under Section 73 of the CGST/KGST Act and the consequential appellate order rejecting the appeal on limitation. 

The Court held that the authorities had failed to examine whether the transactions constituted export of services and whether the petitioner could be permitted to furnish the Letter of Undertaking (LUT) on an ex post facto basis. Accordingly, both orders were quashed and the matter was remanded for fresh consideration.