M/S Kptcl Accounts Officers Association vs. Office Of The Assistant Commissioner
Held
The Court set aside the ex-parte adjudication order and remitted the matter back to the respondent. The petitioner was granted an opportunity to submit their reply to the show cause notice.
Facts
The petitioner did not submit replies to the GST notices issued by the respondent. The respondent then passed an ex-parte adjudication order. The petitioner claims they did not receive the notices due to bonafide reasons and unavoidable circumstances.
Key Issues
Whether the ex-parte adjudication order passed without the petitioner's reply should be set aside and the matter remitted for fresh consideration.
Sections Cited
Section 73, Section 50, Section 78, Section 79
AI-generated summary — verify with the full judgment below
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HC-KAR NC: 2025:KHC:54662 WP No. 38491 of 2025
IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 18TH DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 38491 OF 2025 (T-RES) BETWEEN:
M/S KPTCL ACCOUNTS OFFICERS ASSOCIATION NO.28, RACE COURSE ROAD, ANAND RAO CIRCLE, BENGALURU – 560 009. REPRESENTED BY ITS GENERAL SECRETARY …PETITIONER (BY SRI. ASHOK N. PATIL, ADVOCATE)
AND:
OFFICE OF THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LOCAL GOODS AND SERVICE TAX OFFICE, LGSTO-31, 6TH FLOOR, MINO ANJANEYA BHAVANA, A.V.ROAD, CHAMARAJAPET, BENGALURU – 560 018. 2. COMMISSIONER OF COMMERCIAL TAXES, (KARNATAKA), VANIJYA THERIGE KARYALAYA, KALIDASA MARG, GANDHI NAGARA, BENGALURU – 560 009. …RESPONDENTS (BY SRI. K. HEMA KUMAR, AGA)
THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING FOLLOWING ORDER PASSED BY THE FIRST RESPONDENT ASSISTANT COMMISSIONER OF COMMERCIAL TAXES UNDER SECTION 73, 50, 78, 79 OF THE KARNATAKA GOODS AND SERVICE TAX ACT-2017, DATED 27.11.2025 RELATING TO LGTSO-31/CTO/DRC- 07/01/T.NO./2025-26, DATED 27.11.20
The judgment continues below.
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