M/S Neotys Software Products Private Limited vs. Assistant Commissioner Of Commercial Taxes
Held
The High Court quashed the ex-parte adjudication orders and restored the proceedings to the respondent for fresh consideration. This was made conditional on the petitioner depositing 10% of the demanded tax by a specified date and submitting relevant documents to demonstrate the genuineness of transactions.
Facts
The petitioner challenged ex-parte adjudication orders issued under Section 73 of the KGST Act, 2017, which were based on discrepancies in GST returns (GSTR-3B, GSTR-09, GST DRC-1) and alleged failure to discharge tax. The petitioner contended that they did not receive proper notice due to their merger with another entity and cessation of business operations, leading to their non-participation in the proceedings.
Key Issues
Whether ex-parte adjudication orders passed under Section 73 of the KGST Act, 2017, should be set aside and the matter remanded for fresh consideration when the assessee claims lack of effective notice due to a merger and non-participation in proceedings.
Sections Cited
Section 73
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Heard together (2 matters)
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HC-KAR
CNR: KAHC010550682026 NC: 2026:KHC:45294 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF AUGUST, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 25196 OF 2026 (T-RES) C/W WRIT PETITION NO. 25327 OF 2026 (T-RES)
IN WP No. 25196/2026 BETWEEN:
M/S NEOTYS SOFTWARE PRODUCTS PRIVATE LIMITED PRESENTLY MERGED WITH M/S TRICENTIS INDIA PRIVATE LTD. TECH CENTER, 2ND FLOOR, PLOT NO. 30, PHASE 1 MIDC, HINJAWADI, RAJIV GANDHI INFOTECH PARK, HINJAWADI, PUNE, MAHARASHTRA-411057. …PETITIONER (BY SRI. PRASHANTH R., ADVOCATE) VANAMALA N Location: HIGH COURT OF KARNATAKA HC-KAR
CNR: KAHC010550682026 NC: 2026:KHC:45294 AND:
ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGST-046, 1ST FLOOR, RAKSHITHA COMPLEX, INDIRANAGAR 1ST STAGE, BENGALURU-560038. …RESPONDENT (BY SRI. K. HEMA KUMAR, AGA ALONG WITH SMT. MA
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