M/S. At Creations vs. The Assistant Commissioner
Held
The High Court found the petitioner's reasons plausible and bonafide, quashing the ex parte adjudication order and summary. The proceedings were restored to the first respondent, subject to the petitioner depositing 10% of the demanded tax and filing a response to the show cause notice.
Facts
The petitioner challenged an ex parte adjudication order and show cause notice issued under Section 73 of the GST Act. The petitioner contended that all communications were sent to the email address of their erstwhile auditor, leading to a lack of effective notice and denial of an opportunity of hearing.
Key Issues
Whether an ex parte adjudication order passed under Section 73 of the GST Act is valid when the taxpayer claims lack of effective notice due to communications being sent to an outdated email address of an erstwhile auditor, thereby denying a reasonable opportunity of hearing.
Sections Cited
Section 73, Section 73(1), Section 73(9)
AI-generated summary — verify with the full judgment below
- 1 - HC-KAR
CNR: KAHC010560672026 NC: 2026:KHC:44656 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25781 OF 2026 (T-RES) BETWEEN:
M/S. AT CREATIONS, REPRESENTED BY ITS PROPRIETOR SMT. SALEEM FATHIMA ASMA JAN, W/O. SYED HUMAYUN AGED ABOUT 51 YEARS, NO.203, SNOWDROPS, 1ST MAIN ROAD, KONANKUNTE CROSS, KANAKAPURA MAIN ROAD, BENGALURU 560062. …PETITIONER (BY SRI. VENKATESH G., ADVOCATE) AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3.5, DGSTO-3, TTMC BUILDING, 2ND FLOOR, B BLOCK, SHANTHINAGAR, BENGALURU 560 027. 2. THE COMMERCIAL TAX OFFICER (ENFORCEMENT)-61, SOUTH ZONE, BANGALORE ROOM NO. 103, 1ST FLOOR, V.T.K-2 BUILDING, KORAMANGALA, BENGALURU-560047 …RESPONDENTS VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010560672026 NC: 2026:KHC:44656 (BY SRI. K HEMA KUMAR., AGA)
THIS W
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.