BharatTaxGST

Anish J. Dass vs. Assistant Commissioner Of Commercial Taxes

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WP/9974/2026HC KarnatakaGSTCNR KAHC01022030202629 April 2026Bench: S SUNIL DUTT YADAV4 pages
For Petitioner: SRI. HARSHITH N BALAKRISHNA., ADVOCATEFor Respondent: SMT. JYOTI MARADI, HCGP
AI SummaryRemanded

Facts

The petitioner challenged an ex-parte order passed under Section 73(9) of the KGST/CGST Act, claiming non-receipt of communication due to an inaccessible paid email account. The order was based on discrepancies in Form ASMT-10 regarding export invoices and FIRC/BRC reconciliation.

Held

The High Court set aside the ex-parte order and remitted the matter for fresh consideration from the stage of reply to the show cause notice. It also directed the restoration of the petitioner's GST registration.

Key Issues

The key issue was whether an ex-parte order passed due to a communication lapse should be set aside to allow the petitioner to present documents clarifying discrepancies in export transactions.

Sections Cited

Section 73(5), Section 73(9)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:24083 WP No. 9974 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF APRIL, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO. 9974 OF 2026 (T-RES) BETWEEN: 1. ANISH J. DASS PROPRIETOR OF M/S. IDEA TRADERS, SON OF DAVID DASS, AGED ABOUT 35 YEARS, HAVING MY PLACE OF BUSINESS AT NO 39, SHANTHIVANA, 3RD CROSS, SAHAKARANAGAR, BENGALURU-560092. …PETITIONER (BY SRI. HARSHITH N BALAKRISHNA.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES NO, 80/08, SAMYA TOWERS, TATA NAGAR MAIN ROAD, BENGALURU- 560092. …RESPONDENT (BY SMT. JYOTI MARADI, HCGP) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT OF CERTIORARI OR ORDER OR DIRECTION IN THE NATURE OF CERTIORARI TO SET ASIDE THE NOTICE OF INTIMATION OF TAX ASCERTAINED AS PAYABLE UNDER SECTION 73(5) KGST ACT, 2017 DATED 27.01.2025, BEARING REFERENCE NO. ACCT Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24083 WP No. 9974 of 2026 (LGSTO-152)/ DRC-07/ 2024-25/ ORDER-U/S 73/2024-25, ISSUED BY THE RESPONDENT (ANNEXURE-A) AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV

ORAL ORDER Learned High Court Government Pleader accepts notice for respondent.

2.

Petitioner has challenged the validity of the order at Annexure-A passed under Section 73(9) of the KGST / CGST Act.

3.

Petitioner submits that he has suffered an ex- parte order in light of communication being addressed to the email ID furnished which however could not be accessed as it was a paid e-mail account and there was default by the petitioner insofar as such subscription is concerned. It is submitted that the premise on which the order is passed is the discrepancy in Form ASMT-10 and petitioner had not replied to clarify such discrepancy. It is HC-KAR NC: 2026:KHC:24083 submitted that petitioner was required to furnish export invoices and also reconciliation statement of export invoices and corresponding FIRC / BRC received in the requisite format.

4.

It is submitted that petitioner is in possession of the relevant documents and would meet the grounds raised in the show cause notice. Accordingly, it is submitted that the impugned order may be set aside and the matter may be remitted to the stage of reply to the show cause notice and the petitioner would take his stand by filing reply to the show cause notice. It is submitted that the lapse may be condoned.

5.

Perused the order at Annexure-A. It is also noticed that the quantification of demand is a small amount. Taking note of the submission of the petitioner regarding non-communication of the proceedings, for the reasons as observed above, it would be appropriate to remit the matter for fresh consideration. Such course of HC-KAR NC: 2026:KHC:24083 action is required to be followed as petitioner submits that he has material to indicate reconciliation between export invoices and the corresponding FIRC/BRC.

6.

Accordingly, the order at Annexure-A is set aside. The matter is remitted to the stage of reply to the show cause notice.

7.

Petitioner to appear before respondent without further notice on 25.05.2026. All contentions are kept open.

8.

Noticing the submission that GST registration has been cancelled, in light of setting aside of the order at Annexure-A, the GST registration of the petitioner to be restored forthwith.

9.

In light of the above, petition is disposed of. (S SUNIL DUTT YADAV) JUDGE VP

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.