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 reconsideration. This was conditional upon the petitioner depositing 10% of the demanded tax and submitting relevant documents by a specified date.
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). The petitioner contended that its non-participation in the proceedings was due to its merger, lack of physical notice, and unawareness of the proceedings.
Key Issues
Whether ex-parte adjudication orders passed under Section 73 of the KGST Act should be quashed and proceedings restored when the petitioner claims lack of proper notice and opportunity to be heard due to a corporate merger and cessation of business operations.
Sections Cited
Section 73 of the Karnataka Goods and Services Tax Act, 2017
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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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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