M/S. Mangalore Traders vs. The Assisstant Commissioner Of
Held
The High Court quashed the adjudication orders, allowing the petitioner to file a response with documents to the show cause notices by 12.10.2026. This opportunity was conditional upon the petitioner depositing 10% of the demand covered under the three adjudication orders, subject to the outcome of the restored adjudication proceedings.
Facts
The petitioner challenged Show Cause Notices and Adjudication Orders issued under Section 73 of the KGST/CGST Act for financial years 2018-19, 2019-20, and 2020-21. The petitioner claimed they could not respond due to GST registration cancellation, COVID-19 restrictions, and that notices were returned unserved. The proceedings related to alleged mismatches in GSTR 2A/3B and non-filing of GSTR 3B.
Key Issues
Whether ex-parte adjudication orders passed under Section 73 are valid when the taxpayer claims non-receipt of notices due to registration cancellation and unserved postal covers, and seeks an opportunity to present their case regarding alleged GSTR 2A/3B mismatches.
Sections Cited
Section 73(1), Section 73(9)
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010601482026 NC: 2026:KHC:48014 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF SEPTEMBER 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 27545 OF 2026 (T-RES)
BETWEEN:
M/S. MANGALORE TRADERS, REPRESENTED BY PROPRIETORSHIP, MOHAMMED SIRAJ SON OF LATE G HAMEED, AGED ABOUT 39 YEARS, 2-55/10, KGK BALLAL ROAD, NEAR KULUR MASJID ROAD, PANJIMOGRU MANGALORE -575 013
…PETITIONER (BY SRI. MOHAMMED MONISH SOWKAR., ADVOCATE)
AND:
THE ASSISSTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4 DIVISIONAL GOODS AND SERVICE TAX OFFICE(DGSTO), MANGALORE, ROOM NO.406, 4TH FLOOR V.T.K BUILDING MAIDANA ROAD, MANGALURU-575 001. 2. THE ASSISSTANT COMMISSIONER COMMERCIAL TAXES (ENFORCEMENT)-3 VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010601482026 NC: 2026:KHC:48014 5TH FLOOR, VANIJYA TERGIE BHAVANA, MAIDAN ROAD, MANGALORE-5
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