The Joint Commissioner Of Central Tax. vs. Mr. Shankar Suresh
Original PDF →Facts
The revenue challenged a Single Judge's order that quashed a Show Cause Cum Demand Notice and an Order-in-Original imposing penalties on the assessee under various sections of the CGST/KGST Act for the financial years 2017-2018 to 2019-2020. The assessee contended that the Order-in-Original was passed without considering their objections or providing a hearing.
Held
The High Court found that the Adjudicating Authority had indeed received the assessee's objections but failed to consider them and did not provide an opportunity of personal hearing before passing the Order-in-Original. The Court set aside the Single Judge's order and remitted the matter back to the Adjudicating Authority to consider the objections and provide a hearing.
Key Issues
The key legal issue was whether the Order-in-Original was validly passed without considering the assessee's objections and without providing a personal hearing, thus violating principles of natural justice.
Sections Cited
Section 122(1)(ii), Section 122(1)(vii), Section 122(1)(A), Section 122(3)(a)
AI-generated summary — verify with the full judgment below
Before: and
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
i. The writ appeal is allowed. ii. Impugned order passed by the learned Single Judge dated 17.12.2025 in W.P.No.37844/2025 stands set aside. HC-KAR NC: 2026:KHC:35886-DB WA No. 1337 of 2026
iii. The matter is remitted back to the Adjudicating Authority for consideration of the objection filed by the respondents - assessee and also to provide an opportunity of personal hearing to the respondents - assessee. iv. The respondents - assessee shall appear before the appellant No.1 on 30.07.2026 at 11.00 a.m. (S.G.PANDIT) JUDGE (DR.K.MANMADHA RAO) JUDGE
MH/- List No.: 1 Sl No.: 33
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.