M/S Tech Desire Infra Private Limited vs. The Commissioner Of Commercial Taxes
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Cause title — parties, addresses and appearances
ORAL ORDER Petitioner has challenged the validity of the orders of adjudication passed under Section 73 of the CGST / KGST Act at Annexures-A, B and C series.
It is the contention of the petitioner that for the same tax period, 2 orders are passed at Annexures-A and C series on the same ground of mismatch of Input Tax Credit (ITC). Insofar as the order at Annexure-B1, it is submitted that the order at Annexure-B1 is passed noticing discrepancies between GSTR-1 and GSTR-3B. It is further submitted that as all the orders passed are ex parte orders, the petitioner may be granted an opportunity to take their stand by way of reply to the show cause notice. It is submitted that the lapse in not replying to the show cause notice was bonafide as the registration was cancelled in the year 2023 itself.
Learned Additional Government Advocate submits that the notices were served as is evident from HC-KAR NC: 2026:KHC:24074 the observations made in the impugned orders. Accordingly, it is submitted that the petitioner is liable in light of non-participation in the proceedings.
Perused the orders.
It is the contention of the petitioner that orders at Annexures-A and C series are passed regarding the same tax period and amounts to duplication of orders. Insofar as all the impugned orders, admittedly the orders are ex-parte orders. In light of the assertion of the petitioner as noticed above, it would be appropriate to remit the matter for reconsideration by putting the petitioner on terms. Such order is required to be passed in light of the factual findings which petitioner submits would be demonstrated upon material to be placed before the Authority.
Accordingly, the orders at Annexures - A series, B series and C series are set aside. The matter is remitted to the 2nd respondent for adjudication from the stage of HC-KAR NC: 2026:KHC:24074 reply to the show cause notice. All proceedings remitted for reconsideration are to be adjudicated by the 2nd respondent. Petitioner is to be put on terms and is directed to pay 10% of the demand of the tax at Annexure-A series and B series. All contentions on merits are kept open.
Petitioner to appear before the 2nd respondent without further notice on 25.05.2026. 8. Petition is accordingly 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.